- Hardcover: 460 pages
- Publisher: John Wiley & Sons; 1st Edition edition (14 Sep 2004)
- Language English
- ISBN-10: 0471517089
- ISBN-13: 978-0471517085
- Product Dimensions: 25.4 x 20.2 x 2.4 cm
- Amazon Bestsellers Rank: 2,052,911 in Books (See Top 100 in Books)
- See Complete Table of Contents
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More About the Author
Product Description
Product Description
In Principles of Fraud Examination, Joseph Wells (founder and Chairman of the Association of Certified Fraud Examiners) provides a wealth of informative and entertaining insights into the complex social factors behind fraudulent behavior. The text also provides a broad overview of the field of Fraud Examination—from what fraud is, to how it is committed, detected, and deterred. Coverage begins with an explanation of fraud examination methodology, followed by detailed examination of the most prevalent fraud schemes used by employees, owners, managers, and executives.
From the Back Cover
An introduction to fraud detection and prevention for today’s accounting students!
Accountants have historically played an important role in the detection and deterrence of fraud. As future accountants, your students will be on the front lines of the effort to prevent future financial scandals. If called upon, one of their greatest tools in this effort will be a deep understanding of why and how people engage in fraudulent behavior.
In Principles of Fraud Examination, Joseph Wells (founder and Chairman of the Association of Certified Fraud Examiners) provides a wealth of informative and entertaining insights into the complex social factors behind fraudulent behavior. The text also provides a broad overview of the field of Fraud Examination––from what fraud is, to how it is committed, detected, and deterred. Coverage begins with an explanation of fraud examination methodology, followed by detailed examination of the most prevalent fraud schemes used by employees, owners, managers, and executives.
Features
- The text is based on the three main categories of occupational fraud and abuse (asset misappropriation, corruption, and fraudulent statements) and 13 principal schemes, as identified by the Report to the Nation on Occupational Fraud and Abuse, first issued in 1996 and last updated in 2004.
- Chapters explain the major schemes and provide relevant statistics on cost and frequency, as well as the perpetrators and victims of these crimes.
- Each scheme is illustrated with several real–life cases.
- The text clearly outlines prevention, detection and investigation strategies.
- Essential terms, questions, and discussion issues help students understand and retain the material.
Inside This Book
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First Sentence
Assume that you are an auditor for Bailey Books Corporation of St. Augustine, Florida. Read the first page
Front Cover | Copyright | Table of Contents | Excerpt | Index | Back Cover
Assume that you are an auditor for Bailey Books Corporation of St. Augustine, Florida. Read the first page
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Concordance
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Front Cover | Copyright | Table of Contents | Excerpt | Index | Back Cover
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Most Helpful Customer Reviews on Amazon.com (beta)
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9 reviews
16 of 17 people found the following review helpful
This Is the Textbook version of Corprate Fraud
22 Nov 2004
Format:Hardcover|Amazon Verified Purchase
This book is excellent and very readable. It is the textbook version of Corporate Fraud Handbook: Prevention and Detection by the same author which costs less. So unless you are using this in class or teach from it get the Corporate Fraud Handbook...it costs less. Either way you won't be sorry for having the book. It is worth it.
4 of 4 people found the following review helpful
Excellent overview of Fraud Examination
9 July 2010
Format:Hardcover|Amazon Verified Purchase
I needed this book for a required Forensic Accounting class at my college. I have to say, it was one of the more interesting textbooks I have ever read. This text incorporates a lot of case studies, which is interesting. The author is also extremely well known in his field, and his knowledge is very evident. I especially liked the way the text was organized, with an overview of the type of fraud, and then details about how the fraud is committed, and then a detail of what type of internal controls would have prevented or detected the fraud. Most chapters also have a list of computer tests you can run to detect fraud, which I imagine could be very helpful for the business owner/accountant. I think this text would be perfect for not only a college setting, but for anyone currently working in business that is worried about fraud in their organization.
1 of 1 people found the following review helpful
Fraud Examination by Wells
26 July 2011
Format:Hardcover|Amazon Verified Purchase
This was a required book for class. The book is well written, easy to understand and the chapter discussions reinforce the material studied. I plan on purchasing several other books on fraud by this author for my reference library as well as retaining this one.
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