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Library of Congress Cataloging-in-Publication Data
Wells, Joseph T.
Principles of fraud examination / Joseph T. Wells, CFE, CPA.—Fourth edition.
pages cm
Includes bibliographical references and index.
ISBN 978-1-118-58288-6 (pbk.)
1. Fraud. 2. Fraud investigation. 3. Fraud—Prevention. 4. Auditing, Internal. I. Title.
HV6691.W46 2014
657′.458—dc23
2013030206
Printed in the United States of America
10 9 8 7 6 5 4 3 2 1