{"product_id":"principles-of-fraud-examination-isbn-9781118922347","title":"Principles of Fraud Examination","description":"\u003cp\u003eAccountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells' \u003cb\u003e\u003ci\u003ePrinciples of Fraud Examination,\u003c\/i\u003e\u003c\/b\u003e 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, \u003cb\u003e\u003ci\u003ePrinciples of Fraud Examination,\u003c\/i\u003e\u003c\/b\u003e 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 \u003cb\u003e\u003ci\u003e4th Edition\u003c\/i\u003e\u003c\/b\u003e 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.\u003c\/p\u003e \u003cp\u003eCHAPTER 1 INTRODUCTION 3\u003c\/p\u003e \u003cp\u003eCHAPTER 2 SKIMMING 51\u003c\/p\u003e \u003cp\u003eCHAPTER 3 CASH LARCENY 75\u003c\/p\u003e \u003cp\u003eCHAPTER 4 BILLING SCHEMES 93\u003c\/p\u003e \u003cp\u003eCHAPTER 5 CHECK TAMPERING 121\u003c\/p\u003e \u003cp\u003eCHAPTER 6 PAYROLL SCHEMES 155\u003c\/p\u003e \u003cp\u003eCHAPTER 7 EXPENSE REIMBURSEMENT SCHEMES 179\u003c\/p\u003e \u003cp\u003eCHAPTER 8 REGISTER DISBURSEMENT SCHEMES 197\u003c\/p\u003e \u003cp\u003eCHAPTER 9 NONCASH ASSETS 213\u003c\/p\u003e \u003cp\u003eCHAPTER 10 CORRUPTION 239\u003c\/p\u003e \u003cp\u003eCHAPTER 11 ACCOUNTING PRINCIPLES AND FRAUD 273\u003c\/p\u003e \u003cp\u003eCHAPTER 12 FINANCIAL STATEMENT FRAUD SCHEMES 301\u003c\/p\u003e \u003cp\u003eCHAPTER 13 EXTERNAL FRAUD SCHEMES 349\u003c\/p\u003e \u003cp\u003eCHAPTER 14 FRAUD RISK ASSESSMENT 367\u003c\/p\u003e \u003cp\u003eCHAPTER 15 CONDUCTING INVESTIGATIONS AND WRITING REPORTS 391\u003c\/p\u003e \u003cp\u003eCHAPTER 16 INTERVIEWING WITNESSES 417\u003c\/p\u003e \u003cp\u003eCHAPTER 17 OCCUPATIONAL FRAUD AND ABUSE: THE BIG PICTURE 443\u003c\/p\u003e \u003cp\u003eAPPENDIX A ONLINE SOURCES OF INFORMATION 457\u003c\/p\u003e \u003cp\u003eAPPENDIX B SAMPLE CODE OF BUSINESS ETHICS AND CONDUCT 467\u003c\/p\u003e \u003cp\u003eAPPENDIX C FRAUD RISK ASSESSMENT TOOL 481\u003c\/p\u003e \u003cp\u003eBIBLIOGRAPHY 511\u003c\/p\u003e \u003cp\u003eINDEX 513\u003c\/p\u003e \u003cp\u003e\u003cb\u003eJOSEPH T. WELLS,\u003c\/b\u003e CPA, CFE, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both \u003ci\u003eInternal Auditor\u003c\/i\u003e and the \u003ci\u003eJournal of Accounting\u003c\/i\u003e magazines, and he is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Mr. Wells has been inducted into the American Institute of Certified Public Accountants' Business and Industry Hall of Fame and named to Accounting Today's list of top 100 most influential people for the last nine years in a row.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989851881701,"sku":"NP9781118922347","price":107.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118922347.jpg?v=1761785676","url":"https:\/\/k12savings.com\/es\/products\/principles-of-fraud-examination-isbn-9781118922347","provider":"K12savings","version":"1.0","type":"link"}