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by Joseph T. Wells
Principles of Fraud Examination, 4th Edition
Cover Page
Title Page
Copyright
Dedication
Foreword
PREFACE
Brief Contents
Contents
CHAPTER 1: INTRODUCTION
FRAUD EXAMINATION METHODOLOGY
DEFINING OCCUPATIONAL FRAUD AND ABUSE
RESEARCH IN OCCUPATIONAL FRAUD AND ABUSE
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTES
CHAPTER 2: SKIMMING
CASE STUDY: SHY DOC GAVE GOOD FACE
OVERVIEW
SKIMMING SCHEMES
CASE STUDY: BEVERAGE MAN TAKES THE PLUNGE
PROACTIVE COMPUTER AUDIT TESTS DETECTING SKIMMING
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTES
CHAPTER 3: CASH LARCENY
CASE STUDY: BANK TELLER GETS NABBED FOR THEFT
OVERVIEW
CASH LARCENY SCHEMES
CASE STUDY: THE OL' FAKE SURPRISE AUDIT GETS 'EM EVERY TIME
PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING CASH LARCENY
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTES
CHAPTER 4: BILLING SCHEMES
CASE STUDY: MEDICAL SCHOOL TREATS FRAUD AND ABUSE
OVERVIEW
BILLING SCHEMES
BILLING SCHEMES INVOLVING NONACCOMPLICE VENDORS
CASE STUDY: COVER STORY: INTERNAL FRAUD
PERSONAL PURCHASES WITH COMPANY FUNDS
PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING BILLING SCHEMES
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTE
CHAPTER 5: CHECK TAMPERING
CASE STUDY: A WOLF IN SHEEP'S CLOTHING
OVERVIEW
CHECK TAMPERING SCHEMES
CONCEALING CHECK TAMPERING
CASE STUDY: WHAT ARE FRIENDS FOR?
ELECTRONIC PAYMENT TAMPERING
PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING CHECK TAMPERING SCHEMES
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTES
CHAPTER 6: PAYROLL SCHEMES
CASE STUDY: SAY CHEESE!
OVERVIEW
PAYROLL SCHEMES
CASE STUDY: THE ALL-AMERICAN GIRL
PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING PAYROLL FRAUD
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTES
CHAPTER 7: EXPENSE REIMBURSEMENT SCHEMES
CASE STUDY: FREQUENT FLIER'S FRAUD CRASHES
OVERVIEW
EXPENSE REIMBURSEMENT SCHEMES
CASE STUDY: THE EXTRAVAGANT SALESMAN
PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING EXPENSE REIMBURSEMENT SCHEMES
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTE
CHAPTER 8: REGISTER DISBURSEMENT SCHEMES
CASE STUDY: DEMOTION SETS FRAUD IN MOTION
OVERVIEW
REGISTER DISBURSEMENT SCHEMES
CASE STUDY: A SILENT CRIME
CONCEALING REGISTER DISBURSEMENTS
PREVENTING AND DETECTING REGISTER DISBURSEMENT SCHEMES
PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING REGISTER DISBURSEMENT SCHEMES
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTE
CHAPTER 9: NONCASH ASSETS
CASE STUDY: CHIPPING AWAY AT HIGH-TECH THEFT
OVERVIEW
NONCASH MISAPPROPRIATION SCHEMES
CASE STUDY: HARD DRIVES AND BAD LUCK
CONCEALING INVENTORY SHRINKAGE
PREVENTING AND DETECTING THEFTS OF NONCASH TANGIBLE ASSETS THAT ARE CONCEALED BY FRAUDULENT SUPPORT
MISAPPROPRIATION OF INTANGIBLE ASSETS
PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING NONCASH MISAPPROPRIATIONS
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTE
CHAPTER 10: CORRUPTION
CASE STUDY: WHY IS THIS FURNITURE FALLING APART?
OVERVIEW
CORRUPTION SCHEMES
BRIBERY
ILLEGAL GRATUITIES
ECONOMIC EXTORTION
CONFLICTS OF INTEREST
CASE STUDY: WORKING DOUBLE DUTY
ANTI-CORRUPTION LEGISLATION
PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING CORRUPTION
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTE
CHAPTER 11: ACCOUNTING PRINCIPLES AND FRAUD
FRAUD IN FINANCIAL STATEMENTS
CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
RESPONSIBILITY FOR FINANCIAL STATEMENTS
USERS OF FINANCIAL STATEMENTS
TYPES OF FINANCIAL STATEMENTS
THE SARBANES–OXLEY ACT OF 2002
FINANCIAL STATEMENT FRAUD DATA FROM THE ACFE 2011 GLOBAL FRAUD SURVEY
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
CHAPTER 12: FINANCIAL STATEMENT FRAUD SCHEMES
CASE STUDY: THAT WAY LIES MADNESS
OVERVIEW
DEFINING FINANCIAL STATEMENT FRAUD
COSTS OF FINANCIAL STATEMENT FRAUD
FICTITIOUS REVENUES
TIMING DIFFERENCES
CASE STUDY: THE IMPORTANCE OF TIMING
CONCEALED LIABILITIES AND EXPENSES
IMPROPER DISCLOSURES
IMPROPER ASSET VALUATION
DETECTION OF FRAUDULENT FINANCIAL STATEMENT SCHEMES
DETERRENCE OF FINANCIAL STATEMENT FRAUD
CASE STUDY: ALL ON THE SURFACE
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
CHAPTER 13: EXTERNAL FRAUD SCHEMES
CASE STUDY: A COMPUTER HACKER TURNED INFORMANT . . . TURNED HACKER
OVERVIEW
THREATS FROM CUSTOMERS
THREATS FROM VENDORS
THREATS FROM UNRELATED THIRD PARTIES
CORPORATE ESPIONAGE
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTES
CHAPTER 14: FRAUD RISK ASSESSMENT
OVERVIEW
WHAT IS A FRAUD RISK ASSESSMENT?
WHY SHOULD ORGANIZATIONS CONDUCT FRAUD RISK ASSESSMENTS?
WHAT MAKES A GOOD FRAUD RISK ASSESSMENT?
CONSIDERATIONS FOR DEVELOPING AN EFFECTIVE FRAUD RISK ASSESSMENT
PREPARING THE COMPANY FOR THE FRAUD RISK ASSESSMENT
EXECUTING THE FRAUD RISK ASSESSMENT
ADDRESSING THE IDENTIFIED FRAUD RISKS
REPORTING THE RESULTS OF THE FRAUD RISK ASSESSMENT
MAKING AN IMPACT WITH THE FRAUD RISK ASSESSMENT
THE FRAUD RISK ASSESSMENT AND THE AUDIT PROCESS
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTES
CHAPTER 15: CONDUCTING INVESTIGATIONS AND WRITING REPORTS
WHEN IS AN INVESTIGATION NECESSARY?
PLANNING THE INVESTIGATION
DEVELOPING EVIDENCE
PRESERVING DOCUMENTARY EVIDENCE
ORGANIZING DOCUMENTARY EVIDENCE
SOURCES OF INFORMATION
REPORT WRITING
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
CHAPTER 16: INTERVIEWING WITNESSES
OVERVIEW
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
CHAPTER 17: OCCUPATIONAL FRAUD AND ABUSE: THE BIG PICTURE
DEFINING ABUSIVE CONDUCT
MEASURING THE LEVEL OF OCCUPATIONAL FRAUD AND ABUSE
UNDERSTANDING FRAUD DETERRENCE
THE CORPORATE SENTENCING GUIDELINES
THE ETHICAL CONNECTION
CONCLUDING THOUGHTS
SUMMARY
ESSENTIAL TERMS
REVIEW QUESTIONS
DISCUSSION ISSUES
ENDNOTES
APPENDIX A: ONLINE SOURCES OF INFORMATION
COMMERCIAL ONLINE SERVICES
SEARCH ENGINES
SOCIAL-NETWORKING SITES
PUBLIC RECORDS
NEWS SEARCHES
OTHER SOURCES OF INFORMATION
APPENDIX B: SAMPLE CODE OF BUSINESS ETHICS AND CONDUCT
INTRODUCTION
CONFLICTS OF INTEREST
COMPANY ASSETS
POLITICAL CONTRIBUTIONS
EMPLOYEE CONDUCT
COMPLIANCE LETTER AND CONFLICT OF INTEREST QUESTIONNAIRE
APPENDIX C: RISK ASSESSMENT TOOL
INTRODUCTION
MODULE # 1 – EMPLOYEE ASSESSMENT
MODULE # 2 – MANAGEMENT/KEY EMPLOYEE ASSESSMENT
MODULE # 3 – PHYSICAL CONTROLS TO DETER EMPLOYEE THEFT AND FRAUD
MODULE # 4 – SKIMMING SCHEMES
MODULE # 5 – CASH LARCENY SCHEMES
MODULE # 6 – CHECK TAMPERING SCHEMES
MODULE # 7 – CASH REGISTER SCHEMES
MODULE # 8 – PURCHASING AND BILLING SCHEMES
MODULE # 9 – PAYROLL SCHEMES
MODULE # 10 – EXPENSE REIMBURSEMENT SCHEMES
MODULE # 11 – THEFT OF INVENTORY AND EQUIPMENT
MODULE # 12 – THEFT OF PROPRIETARY INFORMATION
MODULE # 13 – CORRUPTION
MODULE # 14 – CONFLICTS OF INTEREST
MODULE # 15 – FINANCIAL STATEMENT FRAUD
BIBLIOGRAPHY
INDEX
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