Corporate Fraud Handbook: Prevention and Detection, Fifth Edition


  CFHB4ED  

 

By Dr. Joseph T. Wells, CFE, CPA  

 

 

Description: 

 

It is much more cost-effective to prevent fraud than to punish it. Providing an insider's look into the most prevalent fraud schemes used by employees, owners, managers and executives, this book provides you with a systematic approach to stop fraud before it happens.

 
In the Corporate Fraud Handbook, Fifth Edition, Wells explores the three main categories of occupational fraud and abuse – asset misappropriation, corruption and fraudulent statements. Wells also provides an overview of the complex social factors that go into creating an occupational offender, exploring why people do things and for what reasons. Understanding why employees engage in this behavior is key to creating ways to prevent it.

Highlights Include:
 

Case studies revealing clear insights into the mind of the fraudulent employee

Statistics from the ACFE’s 2016 Report to the Nations showing the average cost and prevalence for each method of fraud

Flowchart illustrations of fraud schemes and their variations

Guidance for creating prevention and detection strategies

Techniques for identifying the warning signs of fraud

 


 
Product Details:
Copyright 2017
ISBN 978-1119351986
Hardcover, 432 pages
John Wiley & Sons Publishing
 

Table of Contents:

 

Chapter 1: Introduction

Part I: Asset Misappropriations

Chapter 2: Introduction to Asset Misappropriations

Chapter 3: Skimming

Chapter 4: Cash Larceny

Chapter 5: Check Tampering

Chapter 6: Register Disbursement Schemes

Chapter 7: Billing Schemes

Chapter 8: Payroll and Expense Reimbursement Schemes

Chapter 9: Inventory and Other Non-Cash Assets

Part II: Corruption

Chapter 10: Bribery

Chapter 11: Conflicts of Interest

Part III: Financial Statement Fraud

Chapter 12: Accounting Principles and Fraud

Chapter 13: Financial Statement Fraud Schemes

Chapter 14: Occupational Fraud and Abuse: The Big Picture

Appendix: Sample Code of Business Ethics and Conduct

Chapter 14: Occupational Fraud and Abuse: The Big Picture

Appendix: Sample Code of Business Ethics and Conduct