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Corporate fraud handbook : prevention and detection / Joseph T. Wells
Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Publisher: Hoboken, N.J : Wiley, 2011Edition: 3rd edDescription: Online-Ressource (1 online resource (xiv, 442 p.))ISBN:- 1283072564
- 9781283072564
- 9781118044513
- 9786613072566
- 658.473
- 658.4/73
- HV6691
Contents:
Summary: Praise for Corporate Fraud Handbook Prevention and Detection "The Corporate Fraud Handbook offers insightfulinformation for fraud detection and prevention and is illustratedwith a multitude of actual case examples."-Mary-Jo Kranacher, Editor-in-Chief, The CPAJournal "I have worked with Dr. Wells for more than a decade. In myopinion, his knowledge of fraud puts him in the top echelon ofprofessionals anywhere."-Barry C. Melancon, President and CEO, AmericanInstitute of Certified Public Accountants "Joe Wells is a pioneer in the anti-fraud field, as well as aterrific writer."-Greg Farrell, Investigative Reporter, USA Today "This book harmonizes the study of actual fraud cases andrelated theories. A must-read for anyone interested in the globalfight against fraud."-Pedro Fabiano, Fraud Investigator, Buenos Aires,Argentina "This book should be the cornerstone of any good fraudinvestigator's library."-Isabel Mercedes Cumming, Assistant State's Attorney,Baltimore City, Maryland "Dr. Wells is a brilliant author. His writing is clear, to thepoint, and entertaining. I find the Corporate Fraud Handbookindispensable."-Corey A. Bloom, Senior Associate, RSM Richter,Montreal, Canada "A wonderful read! A systematic approach with many examples fromreal life."-Dr. Dimiter Dinev, Associate Professor, University ofNational and International Economy, Sofia, Bulgaria "I have been an admirer of Dr. Wells' work for more than twentyyears. He's a world leader in the prevention and detection offraud. I highly recommend this book to anyone concerned withcompliance, controls, and keeping their organizations immune fromthe ever-growing risks of fraud."-Mike Comer, Corporate Fraud Investigator, London,England "The Corporate Fraud Handbook provides unparalleledinsights on the scams used by employees to perpetrate fraud."-Robert DiPasquale, Partner, J.H. Cohn LLP.Summary: Corporate Fraud Handbook: Prevention and Detection -- Contents -- Preface -- About the ACFE -- 1 Introduction -- DEFINING ''OCCUPATIONAL FRAUD AND ABUSE'' -- RESEARCH IN OCCUPATIONAL FRAUD AND ABUSE -- 2010 REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE -- NOTES -- PART I: ASSET MISAPPROPRIATIONS -- 2 Introduction to Asset Misappropriations -- OVERVIEW -- DEFINITION OF ''ASSETS'' -- HOW ASSET MISAPPROPRIATIONS AFFECT BOOKS OF ACCOUNT -- NOTES -- 3 Skimming -- 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 -- 4 Cash Larceny -- OVERVIEW -- CASH LARCENY DATA FROM ACFE 2009 GLOBAL FRAUD SURVEY -- INCOMING CASH -- CASH LARCENY FROM THE DEPOSIT -- MISCELLANEOUS LARCENY SCHEMES -- DETECTION -- PREVENTION -- 5 Check Tampering -- OVERVIEW -- CHECK TAMPERING DATA FROM ACFE 2009 GLOBAL 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 -- 7 Billing 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 -- 8 Payroll and Expense Reimbursement Schemes -- OVERVIEW -- PAYROLL SCHEME DATA FROM ACFE 2009 GLOBAL FRAUD SURVEY.PPN: PPN: 809276976Package identifier: Produktsigel: ZDB-30-PAD | ZDB-30-PBE | ZDB-30-PQE
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