Book Details
| Print ISBN | 9781118922347 |
| eText ISBN | 9781118803264 |
| Publisher | Wiley |
| Publishing Year | 2013 |
| Edition | 4th Edition |
| Language | English |
| Pages | 544 |
Principles of Fraud Examination, 4th Edition, provides accounting students with a comprehensive foundation in how fraud is committed, prevented, detected, and resolved. Written by Joseph T. Wells, the textbook structures coverage around the classification of fraud into asset misappropriation, corruption, and fraudulent statements.
The text examines prevention, detection, and investigation strategies across various operational schemes. Coverage explores cash larceny, billing schemes, check tampering, and external frauds perpetrated against organizations by outside individuals.
Each chapter features a case study alongside key terms, review questions, and discussion issues designed to help students review and understand core principles.
Table of Contents
Chapter 1: Introduction
Chapter 2: Skimming
Chapter 3: Cash Larceny
Chapter 4: Billing Schemes
Chapter 5: Check Tampering
Chapter 6: Payroll Schemes
Chapter 7: Expense Reimbursement Schemes
Chapter 8: Register Disbursement Schemes
Chapter 9: Noncash Assets
Chapter 10: Corruption
Chapter 11: Accounting Principles and Fraud
Chapter 12: Financial Statement Fraud Schemes
Chapter 13: External Fraud Schemes
Chapter 14: Fraud Risk Assessment
Chapter 15: Conducting Investigations and Writing Reports
Chapter 16: Interviewing Witnesses
Chapter 17: Occupational Fraud and Abuse: the Big Picture
Chapter Appendix a: Online Sources of Information
Chapter Appendix B: Sample Code of Business Ethics and Conduct
Chapter Appendix c: Fraud Risk Assessment Tool
Chapter Bibliography: Bibliography
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