Principles of Fraud ExaminationIn 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. |
Contents
INTRODUCTION | 3 |
Research in Occupational Fraud and Abuse | 12 |
Conclusion | 43 |
Copyright | |
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Common terms and phrases
2004 National Fraud accounts payable accounts receivable alter amount approval asset misappropriations auditor bid-rigging bidding billing schemes bribery cash larceny schemes certified fraud examiner committed company's conceal conduct conflict of interest corrupt cost credit card Cressey crime criminal deposit disclosures documents employee's Enron example EXHIBIT expense reports false Falsified fictitious financial statement fraud forged fraud and abuse fraud examination fraudster fraudulent check fraudulent disbursement funds ghost employee identified income internal controls interview inventory investigation invoices involved kickback Learning objective liabilities median loss ment merchandise method misstatement National Fraud Survey non-cash occupational fraud organization's overstated payee payments percent perpetrator perpetual inventory person ployee Preventing and Detecting problem purchase questions receipts records refund revenue Sarbanes-Oxley Act separation of duties signature skimming schemes steal stolen supervisor supplier theft timecard timesheets tion transactions vendor victim company victim organization violation