Principles of Fraud Examination - copertina rigida, flessible

Skimming, larceny, corruption, and fraud . . . And how you can stop them! Call them the CSI experts of the financial world. Accountants play a central role in the detection and deterrence of fraud in all its notorious forms, and Joseph Wells' Principles of Fraud Examination has become the go-to manual for students interested in the "forensic" side of accounting. Written by the founder and Chairman of the Association of Certified Fraud Examiners, Principles of Fraud Examination, Second Edition goes beyond the numbers to examine the complex human behaviors--hard to identify and quantify factors, such as greed and deception--that lead to fraud. A fascinating read, thanks to juicy real-life case studies and entertaining insights into the complex social factors behind fraudulent behavior, this book will give you a broad understanding of what fraud is, how it is committed, and how it can be prevented, detected, and resolved. You'll learn how to: * Spot and stop skimming; billing and payroll schemes; check tampering; expense reimbursement and register disbursement schemes; corruption; and more * Understand financial statements and identify fraud * Plan an investigation, collect evidence, interview witnesses, organize and analyze documentary evidence, and write a report This new edition has been updated and expanded to reflect new and revised accounting standards and laws. It also features updated statistics from the 2006 Report to the Nation on Occupational Fraud and Abuse, reflecting the latest data on perpetrators, victims, costs, and methods of fraud schemes. Will you win the glory of preventing the next Enron? Who knows? But armed with the knowledge and methodologies outlined in Principles of Fraud Examination, Second Edition, you will have the knowledge and methodologies to save companies and clients the cost and the agony of fraud.