A university edition of the Corporate Fraud Handbook, this book has been created to provide the most authoritative treatment available on Fraud Accounting. Like no other book on fraud, this book explains fraud schemes used by employees, owners, managers, and executives to defraud their customers and illustrates each scheme with real-life case studies submitted to the ACFE by actual fraud examiners who aided in the case resolutions. It shows the reader how to spot the "red flags" of fraud, how to comply with recent regulations including Sarbanes-Oxley, and how to develop and implement effective preventative measures.
Table of Contents
Chapter 1 Introduction Chapter 2 Skimming Chapter 3 Cash Larceny Chapter 4 Billing Schemes Chapter 5 Check Tampering Chapter 6 Payroll Schemes Chapter 7 Expense Reimbursement Schemes Chapter 8 Register Disbursement Schemes Chapter 9 Noncash Assets Chapter 10 Corruption Chapter 11 Accounting Principles and Fraud Chapter 12 Fraudulent Financial Statement Schemes Chapter 13 Interviewing Witnesses Chapter 14 Conducting Investigations and Writing Reports Chapter 15 Occupational Fraud and Abuse: The Big Picture Appendix A Commercial Online Services Appendix B Sample Code of Business Ethics and Conduct Bibliography Index
JOSEPH T. WELLS, CPA, CFE, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both Internal Auditor and the Journal of Accounting magazines, and he is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Mr. Wells has been inducted into the American Institute of Certified Public Accountants' Business and Industry Hall of Fame and named to Accounting Today's list of top 100 most influential people for the last nine years in a row.