Corporate Fraud Handbook: Prevention and Detection, Fourth Edition



By Dr. Joseph T. Wells, CFE, CPA  





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, Fourth Edition, Wells explores the three main categories of occupational fraud and abuse - asset misappropriation, corruption, and fraudulent statements - and identifies and classifies thirteen separate schemes. 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 the key to creating ways to prevent it.

The Corporate Fraud Handbook features:

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

Statistics from the ACFE’s 2012 Report to the Nations showing the average cost and prevalence for each method of fraud

Observations and conclusions in each chapter to guide readers through devising prevention and detection strategies

The fraud tree, a systematic classification of the various types of occupational fraud


Product Details:
Copyright 2013
ISBN 978-1-118-72857-4
Hardcover, 448 pages
John Wiley & Sons Publishing

Table of Contents:


Chapter 1: Introduction

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 Assets

Chapter 10: Bribery

Chapter 11: Conflicts of Interest

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