Corporate Fraud Handbook, Third Edition: Prevention And Detection 9780470638781 pdf 在线 2025 epub 免费 书籍 下载

Praise for Corporate Fraud Handbook Prevention and

Detection

"The Corporate Fraud Handbook offers insightful information for

fraud detection and prevention and is illustrated with a multitude

of actual case examples."-Mary-Jo Kranacher, Editor-in-Chief, The

CPA Journal

"I have worked with Dr. Wells for more than a decade. In my

opinion, his knowledge of fraud puts him in the top echelon of

professionals anywhere."-Barry C. Melancon, President and CEO,

American Institute of Certified Public Accountants

"Joe Wells is a pioneer in the anti-fraud field, as well as a

terrific writer."-Greg Farrell, Investigative Reporter, USA

Today

"This book harmonizes the study of actual fraud cases and

related theories. A must-read for anyone interested in the global

fight against fraud."-Pedro Fabiano, Fraud Investigator, Buenos

Aires, Argentina

"This book should be the cornerstone of any good fraud

investigator's library."-Isabel Mercedes Cumming, Assistant State's

Attorney, Baltimore City, Maryland

"Dr. Wells is a brilliant author. His writing is clear, to the

point, and entertaining. I find the Corporate Fraud Handbook

indispensable."-Corey A. Bloom, Senior Associate, RSM Richter,

Montreal, Canada

"A wonderful read! A systematic approach with many examples from

real life."-Dr. Dimiter Dinev, Associate Professor, University of

National and International Economy, Sofia, Bulgaria

"I have been an admirer of Dr. Wells' work for more than twenty

years. He's a world leader in the prevention and detection of

fraud. I highly recommend this book to anyone concerned with

compliance, controls, and keeping their organizations immune from

the ever-growing risks of fraud."-Mike Comer, Corporate Fraud

Investigator, London, England

"The Corporate Fraud Handbook provides unparalleled insights on

the scams used by employees to perpetrate fraud."-Robert

DiPasquale, Partner, J.H. Cohn LLP

Preface.

About the ACFE.

1Introduction.

Defining Occupational Fraud and Abuse.

Research in Occupational Fraud and Abuse.

The 2010 Report to the Nations on Occupational Fraud and

Abuse.

Notes.

Part I Asset Misappropriations.

2Introduction to Asset Misappropriations.

Overview.

Definition of Assets.

How Asset Misappropriations Affect Books of Account.

Notes.

3Skimming.

Overview.

Skimming Data from ACFE 2009 Global Fraud Survey.

Unrecorded Sales.

Understated Sales and Receivables.

Theft of Checks through the Mail.

Short-Term Skimming.

Converting Stolen Checks.

Concealing the Fraud.

Detection.

Prevention.

Notes.

4Cash Larceny.

Overview.

Cash Larceny Data from ACFE 2009 National Fraud Survey.

Incoming Cash.

Cash Larceny from the Deposit.

Miscellaneous Larceny Schemes.

Detection.

Prevention.

5Check Tampering.

Overview.

Check Tampering Data from ACFE 2009 National Fraud Survey.

Forged Maker Schemes.

Intercepted Checks.

Forged Endorsement Schemes.

Altered Payee Schemes.

Concealed Check Schemes.

Authorized Maker Schemes.

Concealment.

Detection.

Prevention.

Electronic Payment Tampering.

Prevention and Detection.

Notes.

6 Register Disbursement Schemes.

Overview.

Register Disbursement Data from ACFE 2009 Global Fraud

Survey.

False Refunds.

False Voids.

Concealing Register Disbursements.

Detection.

Prevention.

7Billing Schemes.

Overview.

Billing Scheme Data from ACFE 2009 Global Fraud Survey.

Cash-Generating Schemes.

Invoicing via Shell Companies.

Invoicing via Nonaccomplice Vendors.

Personal Purchases with Company Funds.

Detection.

Prevention.

8Payroll and Expense Reimbursement Schemes.

Overview.

Payroll Scheme Data from ACFE 2009 Global Fraud Survey.

Payroll Schemes.

Expense Reimbursement Data from ACFE 2009 Global Fraud

Survey.

Expense Reimbursement Schemes.

Detection of Payroll Schemes.

Detection of Expense Reimbursement Schemes.

Prevention of Payroll Schemes.

Prevention of Expense Reimbursement Schemes.

9Inventory and Other Assets.

Overview: NonCash Misappropriation Data from ACFE 2009 Global Fraud

Survey.

Misuse of Inventory and Other Assets.

Theft of Inventory and Other Assets.

Concealment.

Detection.

Prevention.

Misappropriation of Intangible Assets.

Note.

Part II Corruption.

10Bribery.

Overview.

Corruption Data from ACFE 2009 Global Fraud Survey.

Bribery Schemes.

Something of Value.

Economic Extortion.

Illegal Gratuities.

Detection.

Prevention.

Notes.

11Conflicts of Interest.

Overview.

Purchasing Schemes.

Sales Schemes.

Other Schemes.

Detection.

Prevention.

Note.

Part III Fraudulent Statements.

12Fraudulent Statements.

Introduction.

Fraud in Financial Statements.

Major Generally Accepted Accounting Principles.

Responsibility for Financial Statements.

Users of Financial Statements.

Types of Financial Statements.

The Sarbanes-Oxley Act.

Financial Statement Fraud Data from ACFE 2009 Global Fraud

Survey.

Notes.

13Fraudulent Financial Statement Schemes.

Methods of Financial Statement Fraud.

Fictitious Revenues.

Timing Differences.

Concealed Liabilities and Expenses.

Improper Disclosures.

Improper Asset Valuation.

Detection of Fraudulent Financial Statement Schemes.

Prevention of Financial Statement Fraud.

14Occupational Fraud and Abuse: The Big Picture.

Defining Abusive Conduct.

Measuring the Level of Occupational Fraud and Abuse.

Understanding Fraud Deterrence.

The Corporate Sentencing Guidelines.

The Ethical Connection.

Concluding Thoughts.

Notes.

Appendix: Code of Business Ethics and Conduct (A Sample).

Introduction.

Conflicts of Interest.

Company Assets.

Political Contributions.

Employee Conduct.

Compliance Letter and Conflict of Interest Questionnaire.

Bibliography.

Index.

Dr. Joseph T. Wells, CFE, CPA, is the founder and Chairman of

the Association of Certified Fraud Examiners (ACFE) and has

previously served as an adjunct professor of fraud examination at

the University of Texas at Austin. He writes, researches, and

lectures to business and professional groups on fraud-related

issues and is frequently quoted in the media. He has won top

writing awards from both Internal Auditor and the Journal of

Accountancy, and is a winner of the Innovation in Accounting

Education Award presented by the American Accounting Association.

For his landmark research in fraud detection and deterrence, Dr.

Wells has been inducted into the American Institute of Certified

Public Accountants Business and Industry Hall of Fame and named

nine times to Accounting Today's list of top 100 most influential

people.

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Review

"If you don t currently have a fraud prevention and detection

handbook, this is the one to get" (AuditNet, 7/1/2004)

"If you don't currently have a fraud prevention and detection

handbook, this is the one to get" (AuditNet, 7/1/2004)

"If you don't currently have a fraud prevention and detection

handbook, this is the one to get" -- AuditNet, 7/1/2004 --This text

refers to the Hardcover edition.

书籍介绍

Praise for Corporate Fraud Handbook Prevention and Detection "The Corporate Fraud Handbook offers insightful information for fraud detection and prevention and is illustrated with a multitude of actual case examples."-Mary-Jo Kranacher, Editor-in-Chief, The CPA Journal "I have worked with Dr. Wells for more than a decade. In my opinion, his knowledge of fraud puts him in the top echelon of professionals anywhere."-Barry C. Melancon, President and CEO, American Institute of Certified Public Accountants "Joe Wells is a pioneer in the anti-fraud field, as well as a terrific writer."-Greg Farrell, Investigative Reporter, USA Today "This book harmonizes the study of actual fraud cases and related theories. A must-read for anyone interested in the global fight against fraud."-Pedro Fabiano, Fraud Investigator, Buenos Aires, Argentina "This book should be the cornerstone of any good fraud investigator's library."-Isabel Mercedes Cumming, Assistant State's Attorney, Baltimore City, Maryland "Dr. Wells is a brilliant author. His writing is clear, to the point, and entertaining. I find the Corporate Fraud Handbook indispensable."-Corey A. Bloom, Senior Associate, RSM Richter, Montreal, Canada "A wonderful read! A systematic approach with many examples from real life."-Dr. Dimiter Dinev, Associate Professor, University of National and International Economy, Sofia, Bulgaria "I have been an admirer of Dr. Wells' work for more than twenty years. He's a world leader in the prevention and detection of fraud. I highly recommend this book to anyone concerned with compliance, controls, and keeping their organizations immune from the ever-growing risks of fraud."-Mike Comer, Corporate Fraud Investigator, London, England "The Corporate Fraud Handbook provides unparalleled insights on the scams used by employees to perpetrate fraud."-Robert DiPasquale, Partner, J.H. Cohn LLP