{"product_id":"corporate-fraud-handbook-isbn-9781119351986","title":"Corporate Fraud Handbook","description":"\u003cb\u003eDelve into the mind of a fraudster to beat them at their own game\u003c\/b\u003e \u003cp\u003e\u003ci\u003eCorporate Fraud Handbook\u003c\/i\u003e details the many forms of fraud to help you identify red flags and prevent fraud before it occurs. Written by the founder and chairman of the Association of Certified Fraud Examiners (ACFE), this book provides indispensable guidance for auditors, examiners, managers, and criminal investigators: from asset misappropriation, to corruption, to financial statement fraud, the most common schemes are dissected to show you where to look and what to look for. This new fifth edition includes the all-new statistics from the ACFE 2016 \u003ci\u003eReport to the Nations on Occupational Fraud and Abuse\u003c\/i\u003e, providing a current look at the impact of and trends in fraud. Real-world case studies submitted to the ACFE by actual fraud examiners show how different scenarios play out in practice, to help you build an effective anti-fraud program within your own organization. This systematic examination into the mind of a fraudster is backed by practical guidance for before, during, and after fraud has been committed; you'll learn how to stop various schemes in their tracks, where to find evidence, and how to quantify financial losses after the fact. \u003c\/p\u003e\u003cp\u003eFraud continues to be a serious problem for businesses and government agencies, and can manifest in myriad ways. This book walks you through detection, prevention, and aftermath to help you shore up your defenses and effectively manage fraud risk. \u003c\/p\u003e\u003cul\u003e \u003cli\u003eUnderstand the most common fraud schemes and identify red flags\u003c\/li\u003e \u003cli\u003eLearn from illustrative case studies submitted by anti-fraud professionals\u003c\/li\u003e \u003cli\u003eEnsure compliance with Sarbanes-Oxley and other regulations\u003c\/li\u003e \u003cli\u003eDevelop and implement effective anti-fraud measures at multiple levels\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eFraud can be committed by anyone at any level—employees, managers, owners, and executives—and no organization is immune. Anti-fraud regulations are continually evolving, but the magnitude of fraud's impact has yet to be fully realized. \u003ci\u003eCorporate Fraud Handbook\u003c\/i\u003e provides exceptional coverage of schemes and effective defense to help you keep your organization secure. \u003c\/p\u003e\u003cp\u003ePreface\u003c\/p\u003e \u003cp\u003eAbout the ACFE\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Introduction\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDefining “Occupational Fraud and Abuse”\u003c\/p\u003e \u003cp\u003eResearch in Occupational Fraud and Abuse\u003c\/p\u003e \u003cp\u003e2016 Report to the Nation on Occupational Fraud and Abuse\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART I: ASSET MISAPPROPRIATIONS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Introduction to Asset Misappropriations\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview\u003c\/p\u003e \u003cp\u003eDefinition of “Assets”\u003c\/p\u003e \u003cp\u003eHow Asset Misappropriations Affect Books of Account\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 3: Skimming\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSkimming Data from the ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003eUnrecorded Sales\u003c\/p\u003e \u003cp\u003eUnderstated Sales and Receivables\u003c\/p\u003e \u003cp\u003eTheft of Checks Through The Mail\u003c\/p\u003e \u003cp\u003eShort-Term Skimming\u003c\/p\u003e \u003cp\u003eConverting Stolen Checks\u003c\/p\u003e \u003cp\u003eConcealing The Fraud\u003c\/p\u003e \u003cp\u003eDetection\u003c\/p\u003e \u003cp\u003ePrevention\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Cash Larceny\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview\u003c\/p\u003e \u003cp\u003eCash Larceny Data from the ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003eIncoming Cash\u003c\/p\u003e \u003cp\u003eCash Larceny from the Deposit\u003c\/p\u003e \u003cp\u003eMiscellaneous Larceny Schemes\u003c\/p\u003e \u003cp\u003eDetection\u003c\/p\u003e \u003cp\u003ePrevention\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Check Tampering\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview\u003c\/p\u003e \u003cp\u003eCheck Tampering Data from the ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003eForged Maker Schemes\u003c\/p\u003e \u003cp\u003eIntercepted Checks\u003c\/p\u003e \u003cp\u003eForged Endorsement Schemes\u003c\/p\u003e \u003cp\u003eAltered Payee Schemes\u003c\/p\u003e \u003cp\u003eConcealed Check Schemes\u003c\/p\u003e \u003cp\u003eAuthorized Maker Schemes\u003c\/p\u003e \u003cp\u003eConcealment\u003c\/p\u003e \u003cp\u003eDetection\u003c\/p\u003e \u003cp\u003eCheck Tampering Red Flags\u003c\/p\u003e \u003cp\u003ePrevention\u003c\/p\u003e \u003cp\u003eElectronic Payment Tampering\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Register Disbursement Schemes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview\u003c\/p\u003e \u003cp\u003eRegister Disbursement Data from the ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003eFalse Refunds\u003c\/p\u003e \u003cp\u003eFalse Voids\u003c\/p\u003e \u003cp\u003eConcealing Register Disbursements\u003c\/p\u003e \u003cp\u003eDetection\u003c\/p\u003e \u003cp\u003ePrevention\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Billing Schemes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview\u003c\/p\u003e \u003cp\u003eBilling Scheme Data from the ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003eShell Company Schemes\u003c\/p\u003e \u003cp\u003eNon-Accomplice Vendor Schemes\u003c\/p\u003e \u003cp\u003ePersonal Purchases with Company Funds\u003c\/p\u003e \u003cp\u003eDetection\u003c\/p\u003e \u003cp\u003ePrevention\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Payroll and Expense Reimbursement Schemes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview\u003c\/p\u003e \u003cp\u003ePayroll Scheme Data from the ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003ePayroll Schemes\u003c\/p\u003e \u003cp\u003eDetection of Payroll Schemes\u003c\/p\u003e \u003cp\u003ePrevention of Payroll Schemes\u003c\/p\u003e \u003cp\u003eExpense Reimbursement Data from The ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003eExpense Reimbursement Schemes\u003c\/p\u003e \u003cp\u003eDetection of Expense Reimbursement Schemes\u003c\/p\u003e \u003cp\u003ePrevention of Expense Reimbursement Schemes\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Inventory and Other Noncash Assets\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview: Noncash Misappropriation Data from the ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003eMisuse of Inventory and Other Assets\u003c\/p\u003e \u003cp\u003eTheft of Inventory and Other Assets\u003c\/p\u003e \u003cp\u003eConcealment\u003c\/p\u003e \u003cp\u003eDetection\u003c\/p\u003e \u003cp\u003ePrevention\u003c\/p\u003e \u003cp\u003eMisappropriation of Intangible Assets\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART II: CORRUPTION\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Bribery\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview\u003c\/p\u003e \u003cp\u003eCorruption Data from the ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003eBribery Schemes\u003c\/p\u003e \u003cp\u003eSomething of Value\u003c\/p\u003e \u003cp\u003eEconomic Extortion\u003c\/p\u003e \u003cp\u003eIllegal Gratuities\u003c\/p\u003e \u003cp\u003eDetection\u003c\/p\u003e \u003cp\u003ePrevention\u003c\/p\u003e \u003cp\u003eAnti-Corruption Legislation\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Conflicts of Interest\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview\u003c\/p\u003e \u003cp\u003ePurchasing Schemes\u003c\/p\u003e \u003cp\u003eSales Schemes\u003c\/p\u003e \u003cp\u003eOther Schemes\u003c\/p\u003e \u003cp\u003eDetection\u003c\/p\u003e \u003cp\u003ePrevention\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART III: FINANCIAL STATEMENT FRAUD\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Accounting Principles and Fraud\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction\u003c\/p\u003e \u003cp\u003eFraud in Financial Statements\u003c\/p\u003e \u003cp\u003eMajor Generally Accepted Accounting Principles\u003c\/p\u003e \u003cp\u003eResponsibility for Financial Statements\u003c\/p\u003e \u003cp\u003eUsers of Financial Statements\u003c\/p\u003e \u003cp\u003eTypes of Financial Statements\u003c\/p\u003e \u003cp\u003eSarbanes-Oxley Act\u003c\/p\u003e \u003cp\u003eFinancial Statement Fraud Data from the ACFE 2015 Global Fraud Survey\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Financial Statement Fraud Schemes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview\u003c\/p\u003e \u003cp\u003eDefining Financial Statement Fraud\u003c\/p\u003e \u003cp\u003eCosts of Financial Statement Fraud\u003c\/p\u003e \u003cp\u003eMethods of Financial Statement Fraud\u003c\/p\u003e \u003cp\u003eDetection of Financial Statement Fraud Schemes\u003c\/p\u003e \u003cp\u003eDeterrence of Financial Statement Fraud\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Occupational Fraud and Abuse: The Big Picture\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDefining “Abusive Conduct”\u003c\/p\u003e \u003cp\u003eMeasuring the Level of Occupational Fraud and Abuse\u003c\/p\u003e \u003cp\u003eUnderstanding Fraud Deterrence\u003c\/p\u003e \u003cp\u003eCorporate Sentencing Guidelines\u003c\/p\u003e \u003cp\u003eEthical Connection\u003c\/p\u003e \u003cp\u003eConcluding Thoughts\u003c\/p\u003e \u003cp\u003eAppendix: Sample Code of Business Ethics and Conduct\u003c\/p\u003e \u003cp\u003eBibliography\u003c\/p\u003e \u003cp\u003eIndex\u003c\/p\u003e \u003cp\u003e\u003cb\u003eDr. Joseph T. Wells\u003c\/b\u003e is the founder and chairman of the Association of Certified Fraud Examiners (ACFE). He was a regular columnist for the \u003ci\u003eJournal of Accountancy\u003c\/i\u003e and is a past recipient of the Innovation in Accounting Education Award presented by the American Accounting Association (AAA).\u003c\/p\u003e  \u003cp\u003eYou may be surprised to learn it doesn’t take a sophisticated level of complexity and innovation to steal from an organization—even when numerous people have eyes on it and work in it every day. An extensive examination of decades’ worth of fraud cases reveals all thieving can be classified into three main categories. In these categories, classifications of specific schemes exist, and they are all the possible ways your organization can be robbed. The \u003ci\u003eCorporate Fraud Handbook\u003c\/i\u003e demystifies the nefarious ways criminally minded employees steal in plain sight and often get away with it.\u003c\/p\u003e \u003cp\u003eUnless auditors, investigators, managers, business owners, and others who need to stop losses know what to look for, their organizations could be suffering significant financial and human damages from crimes ranging from false overtime and petty theft to multilayered investment swindles and bribery. This fully updated \u003ci\u003eFifth Edition\u003c\/i\u003e features real cases presented in the \u003ci\u003eReport to the Nations on Occupational Fraud and Abuse\u003c\/i\u003e, prepared by the Association of Certified Fraud Examiners (ACFE). Based on the broad framework mapped out in the reports, founder and chairman of the ACFE Joseph Wells takes serious practitioners much further in this practical handbook to all the nitty gritty details of illegal schemes. A diligent and meticulous approach to satisfying such regulatory requirements as Sarbanes-Oxley is critical to transparency—but it’s not enough. To develop the right kind of eyes to see the devil in the details, professionals need a comprehensive, convenient reference for what to look for and, most importantly, meaningful steps you can take to stop illegal activities before they start. Keep this resource at your fingertips for its: \u003c\/p\u003e\u003cul\u003e\n\u003cli\u003ePsychological enlightenments of why employees become motivated to commit occupational crimes\u003c\/li\u003e \u003cli\u003eFlowchart illustrations of schemes and their variations, along with insightful observations and conclusions for creating prevention and detection strategies\u003c\/li\u003e \u003cli\u003eValuable rules of thumb and techniques for spotting the warning signs of fraud and complying with the latest regulatory updates\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003e\u003ci\u003eCorporate Fraud Handbook, Fifth Edition\u003c\/i\u003e is the definitive guidebook to preventing and detecting fraud in today’s complicated business environment.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988993818853,"sku":"NP9781119351986","price":100.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119351986.jpg?v=1761782351","url":"https:\/\/k12savings.com\/es\/products\/corporate-fraud-handbook-isbn-9781119351986","provider":"K12savings","version":"1.0","type":"link"}