Corporate Fraud Handbook: Prevention and Detection, Fifth Edition



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