Corporate fraud handbook : prevention and detection /
Joseph T. Wells.
- 3rd ed.
- Hoboken, N.J. : Wiley, c2011.
- xiv, 442 p. : ill. ; 26 cm.
Includes bibliographical references (p. 427-434) and index.
Introduction : defining occupational fraud and abuse -- Asset misappropriations -- Introduction to asset misappropriations -- Skimming -- Cash larceny -- Check tampering -- Appendix: code of business ethics and conduct (A sample).
Wells (fraud examination, U. of Texas-Austin) is founder and chairman of the international antifraud Association of Certified Fraud Examiners (ACFE). Following an overview of the social factors that create an occupational offender, Wells presents a classification system explaining thirteen schemes within the three main categories of fraud asset misappropriation, corruption, and fraudulent statements; discusses the losses from these schemes; illustrates the human factors in fraud; and provides guidance on preventing and detecting corporate fraud and abuse. For professionals concerned with fraud, including fraud examiners, auditors, investigators, loss prevention specialists, managers and business owners, human resource specialists, and law enforcement personnel.