Principles of Fraud Examination, 4th Edition

Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells’ Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don’t commit fraud – people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students – what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders.

Table of Contents

Chapter 1 Introduction
Chapter 2 Skimming
Chapter 3 Cash Larceny
Chapter 4 Billing Schemes
Chapter 5 Check Tampering
Chapter 6 Payroll Schemes
Chapter 7 Expense Reimbursement Schemes
Chapter 8 Register Disbursement Schemes
Chapter 9 Noncash Assets
Chapter 10 Corruption
Chapter 11 Accounting Principles and Fraud
Chapter 12 Financial Statement Fraud Schemes
Chapter 13 External Fraud Schemes
Chapter 14 Fraud Risk Assessment
Chapter 15 Conducting Investigations and Writing Reports