Corporate Fraud Handbook : Prevention and Detection /: Prevention and Detection. (2017)

• Record Type: Book
• Further Information: Note: Joseph T. Wells.
• Authors: Wells, Joseph T
• Contents: Preface About the ACFE Chapter 1: Introduction Defining “Occupational Fraud and Abuse” Research in Occupational Fraud and Abuse 2016 Report to the Nation on Occupational Fraud and Abuse PART I: ASSET MISAPPROPRIATIONS Chapter 2: Introduction to Asset Misappropriations Overview Definition of “Assets” How Asset Misappropriations Affect Books of Account CHAPTER 3: Skimming Skimming Data from the ACFE 2015 Global Fraud Survey Unrecorded Sales Understated Sales and Receivables Theft of Checks Through The Mail Short-Term Skimming Converting Stolen Checks Concealing The Fraud Detection Prevention Chapter 4: Cash Larceny Overview Cash Larceny Data from the ACFE 2015 Global Fraud Survey Incoming Cash Cash Larceny from the Deposit Miscellaneous Larceny Schemes Detection Prevention Chapter 5: Check Tampering Overview Check Tampering Data from the ACFE 2015 Global Fraud Survey Forged Maker Schemes Intercepted Checks Forged Endorsement Schemes Altered Payee Schemes Concealed Check Schemes Authorized Maker Schemes Concealment Detection Check Tampering Red Flags Prevention Electronic Payment Tampering Chapter 6: Register Disbursement Schemes Overview Register Disbursement Data from the ACFE 2015 Global Fraud Survey False Refunds False Voids Concealing Register Disbursements Detection Prevention Chapter 7: Billing Schemes Overview Billing Scheme Data from the ACFE 2015 Global Fraud Survey Shell Company Schemes Non-Accomplice Vendor Schemes Personal Purchases with Company Funds Detection Prevention Chapter 8: Payroll and Expense Reimbursement Schemes Overview Payroll Scheme Data from the ACFE 2015 Global Fraud Survey Payroll Schemes Detection of Payroll Schemes Prevention of Payroll Schemes Expense Reimbursement Data from The ACFE 2015 Global Fraud Survey Expense Reimbursement Schemes Detection of Expense Reimbursement Schemes Prevention of Expense Reimbursement Schemes Chapter 9: Inventory and Other Noncash Assets Overview: Noncash Misappropriation Data from the ACFE 2015 Global Fraud Survey Misuse of Inventory and Other Assets Theft of Inventory and Other Assets Concealment Detection Prevention Misappropriation of Intangible Assets PART II: CORRUPTION Chapter 10: Bribery Overview Corruption Data from the ACFE 2015 Global Fraud Survey Bribery Schemes Something of Value Economic Extortion Illegal Gratuities Detection Prevention Anti-Corruption Legislation Chapter 11: Conflicts of Interest Overview Purchasing Schemes Sales Schemes Other Schemes Detection Prevention PART III: FINANCIAL STATEMENT FRAUD Chapter 12: Accounting Principles and Fraud Introduction Fraud in Financial Statements Major Generally Accepted Accounting Principles Responsibility for Financial Statements Users of Financial Statements Types of Financial Statements Sarbanes-Oxley Act Financial Statement Fraud Data from the ACFE 2015 Global Fraud Survey Chapter 13: Financial Statement Fraud Schemes Overview Defining Financial Statement Fraud Costs of Financial Statement Fraud Methods of Financial Statement Fraud Detection of Financial Statement Fraud Schemes Deterrence of Financial Statement Fraud Chapter 14: Occupational Fraud and Abuse: The Big Picture Defining “Abusive Conduct” Measuring the Level of Occupational Fraud and Abuse Understanding Fraud Deterrence Corporate Sentencing Guidelines Ethical Connection Concluding Thoughts Appendix: Sample Code of Business Ethics and Conduct Bibliography Index
• Edition: 5th
• Publisher Details: Wiley
• Publication Date: 2017
• Extent: 1 online resource (432 pages)
• Subjects: 658.473
• Languages: English
• ISBNs: 9781119351955
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.