Corporate Fraud Handbook, Third Edition: Prevention And Detection 9780470638781
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作 者：Joseph
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ISBN：9780470638781
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简介
Praise for Corporate Fraud Handbook Prevention andDetection
"The Corporate Fraud Handbook offers insightful information forfraud detection and prevention and is illustrated with a multitudeof actual case examples."-Mary-Jo Kranacher, Editor-in-Chief, TheCPA Journal
"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,American Institute of Certified Public Accountants
"Joe Wells is a pioneer in the anti-fraud field, as well as aterrific writer."-Greg Farrell, Investigative Reporter, USAToday
"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, BuenosAires, Argentina
"This book should be the cornerstone of any good fraudinvestigator's library."-Isabel Mercedes Cumming, Assistant State'sAttorney, 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 FraudInvestigator, London, England
"The Corporate Fraud Handbook provides unparalleled insights onthe scams used by employees to perpetrate fraud."-RobertDiPasquale, Partner, J.H. Cohn LLP
目录
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 andAbuse.
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 FraudSurvey.
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 FraudSurvey.
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 FraudSurvey.
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 FraudSurvey.
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.
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