Principles of Fraud Examination - Tapa dura

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An introduction to fraud detection and prevention for today s accounting students!

Accountants have historically played an important role in the detection and deterrence of fraud. As future accountants, your students will be on the front lines of the effort to prevent future financial scandals. If called upon, one of their greatest tools in this effort will be a deep understanding of why and how people engage in fraudulent behavior.

In 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.

Features

• The text is based on the three main categories of occupational fraud and abuse (asset misappropriation, corruption, and fraudulent statements) and 13 principal schemes, as identified by the Report to the Nation on Occupational Fraud and Abuse, first issued in 1996 and last updated in 2004.
• Chapters explain the major schemes and provide relevant statistics on cost and frequency, as well as the perpetrators and victims of these crimes.
• Each scheme is illustrated with several real-life cases.
• The text clearly outlines prevention, detection and investigation strategies.
• Essential terms, questions, and discussion issues help students understand and retain the material.