Corporate Fraud Handbook, Third Edition: Prevention And Detection 9780470638781 在线下载 pdf mobi 2025 epub 电子版

Praise for Corporate Fraud Handbook Prevention and

Detection

"The Corporate Fraud Handbook offers insightful information for

fraud detection and prevention and is illustrated with a multitude

of actual case examples."-Mary-Jo Kranacher, Editor-in-Chief, The

CPA Journal

"I have worked with Dr. Wells for more than a decade. In my

opinion, his knowledge of fraud puts him in the top echelon of

professionals anywhere."-Barry C. Melancon, President and CEO,

American Institute of Certified Public Accountants

"Joe Wells is a pioneer in the anti-fraud field, as well as a

terrific writer."-Greg Farrell, Investigative Reporter, USA

Today

"This book harmonizes the study of actual fraud cases and

related theories. A must-read for anyone interested in the global

fight against fraud."-Pedro Fabiano, Fraud Investigator, Buenos

Aires, Argentina

"This book should be the cornerstone of any good fraud

investigator's library."-Isabel Mercedes Cumming, Assistant State's

Attorney, Baltimore City, Maryland

"Dr. Wells is a brilliant author. His writing is clear, to the

point, and entertaining. I find the Corporate Fraud Handbook

indispensable."-Corey A. Bloom, Senior Associate, RSM Richter,

Montreal, Canada

"A wonderful read! A systematic approach with many examples from

real life."-Dr. Dimiter Dinev, Associate Professor, University of

National and International Economy, Sofia, Bulgaria

"I have been an admirer of Dr. Wells' work for more than twenty

years. He's a world leader in the prevention and detection of

fraud. I highly recommend this book to anyone concerned with

compliance, controls, and keeping their organizations immune from

the ever-growing risks of fraud."-Mike Comer, Corporate Fraud

Investigator, London, England

"The Corporate Fraud Handbook provides unparalleled insights on

the scams used by employees to perpetrate fraud."-Robert

DiPasquale, Partner, J.H. Cohn LLP

Preface.

About the ACFE.

1Introduction.

Defining Occupational Fraud and Abuse.

Research in Occupational Fraud and Abuse.

The 2010 Report to the Nations on Occupational Fraud and

Abuse.

Notes.

Part I Asset Misappropriations.

2Introduction to Asset Misappropriations.

Overview.

Definition of Assets.

How Asset Misappropriations Affect Books of Account.

Notes.

3Skimming.

Overview.

Skimming Data from ACFE 2009 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.

Notes.

4Cash Larceny.

Overview.

Cash Larceny Data from ACFE 2009 National Fraud Survey.

Incoming Cash.

Cash Larceny from the Deposit.

Miscellaneous Larceny Schemes.

Detection.

Prevention.

5Check Tampering.

Overview.

Check Tampering Data from ACFE 2009 National Fraud Survey.

Forged Maker Schemes.

Intercepted Checks.

Forged Endorsement Schemes.

Altered Payee Schemes.

Concealed Check Schemes.

Authorized Maker Schemes.

Concealment.

Detection.

Prevention.

Electronic Payment Tampering.

Prevention and Detection.

Notes.

6 Register Disbursement Schemes.

Overview.

Register Disbursement Data from ACFE 2009 Global Fraud

Survey.

False Refunds.

False Voids.

Concealing Register Disbursements.

Detection.

Prevention.

7Billing Schemes.

Overview.

Billing Scheme Data from ACFE 2009 Global Fraud Survey.

Cash-Generating Schemes.

Invoicing via Shell Companies.

Invoicing via Nonaccomplice Vendors.

Personal Purchases with Company Funds.

Detection.

Prevention.

8Payroll and Expense Reimbursement Schemes.

Overview.

Payroll Scheme Data from ACFE 2009 Global Fraud Survey.

Payroll Schemes.

Expense Reimbursement Data from ACFE 2009 Global Fraud

Survey.

Expense Reimbursement Schemes.

Detection of Payroll Schemes.

Detection of Expense Reimbursement Schemes.

Prevention of Payroll Schemes.

Prevention of Expense Reimbursement Schemes.

9Inventory and Other Assets.

Overview: NonCash Misappropriation Data from ACFE 2009 Global Fraud

Survey.

Misuse of Inventory and Other Assets.

Theft of Inventory and Other Assets.

Concealment.

Detection.

Prevention.

Misappropriation of Intangible Assets.

Note.

Part II Corruption.

10Bribery.

Overview.

Corruption Data from ACFE 2009 Global Fraud Survey.

Bribery Schemes.

Something of Value.

Economic Extortion.

Illegal Gratuities.

Detection.

Prevention.

Notes.

11Conflicts of Interest.

Overview.

Purchasing Schemes.

Sales Schemes.

Other Schemes.

Detection.

Prevention.

Note.

Part III Fraudulent Statements.

12Fraudulent Statements.

Introduction.

Fraud in Financial Statements.

Major Generally Accepted Accounting Principles.

Responsibility for Financial Statements.

Users of Financial Statements.

Types of Financial Statements.

The Sarbanes-Oxley Act.

Financial Statement Fraud Data from ACFE 2009 Global Fraud

Survey.

Notes.

13Fraudulent Financial Statement Schemes.

Methods of Financial Statement Fraud.

Fictitious Revenues.

Timing Differences.

Concealed Liabilities and Expenses.

Improper Disclosures.

Improper Asset Valuation.

Detection of Fraudulent Financial Statement Schemes.

Prevention of Financial Statement Fraud.

14Occupational 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.

Notes.

Appendix: Code of Business Ethics and Conduct (A Sample).

Introduction.

Conflicts of Interest.

Company Assets.

Political Contributions.

Employee Conduct.

Compliance Letter and Conflict of Interest Questionnaire.

Bibliography.

Index.

Dr. Joseph T. Wells, CFE, CPA, is the founder and Chairman of

the Association of Certified Fraud Examiners (ACFE) and has

previously served as an 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 Internal Auditor and the Journal of

Accountancy, and 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, Dr.

Wells has been inducted into the American Institute of Certified

Public Accountants Business and Industry Hall of Fame and named

nine times to Accounting Today's list of top 100 most influential

people.

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Review

"If you don t currently have a fraud prevention and detection

handbook, this is the one to get" (AuditNet, 7/1/2004)

"If you don't currently have a fraud prevention and detection

handbook, this is the one to get" (AuditNet, 7/1/2004)

"If you don't currently have a fraud prevention and detection

handbook, this is the one to get" -- AuditNet, 7/1/2004 --This text

refers to the Hardcover edition.

书籍介绍

Praise for Corporate Fraud Handbook Prevention and Detection "The Corporate Fraud Handbook offers insightful information for fraud detection and prevention and is illustrated with a multitude of actual case examples."-Mary-Jo Kranacher, Editor-in-Chief, The CPA Journal "I have worked with Dr. Wells for more than a decade. In my opinion, his knowledge of fraud puts him in the top echelon of professionals anywhere."-Barry C. Melancon, President and CEO, American Institute of Certified Public Accountants "Joe Wells is a pioneer in the anti-fraud field, as well as a terrific writer."-Greg Farrell, Investigative Reporter, USA Today "This book harmonizes the study of actual fraud cases and related theories. A must-read for anyone interested in the global fight against fraud."-Pedro Fabiano, Fraud Investigator, Buenos Aires, Argentina "This book should be the cornerstone of any good fraud investigator's library."-Isabel Mercedes Cumming, Assistant State's Attorney, Baltimore City, Maryland "Dr. Wells is a brilliant author. His writing is clear, to the point, and entertaining. I find the Corporate Fraud Handbook indispensable."-Corey A. Bloom, Senior Associate, RSM Richter, Montreal, Canada "A wonderful read! A systematic approach with many examples from real life."-Dr. Dimiter Dinev, Associate Professor, University of National and International Economy, Sofia, Bulgaria "I have been an admirer of Dr. Wells' work for more than twenty years. He's a world leader in the prevention and detection of fraud. I highly recommend this book to anyone concerned with compliance, controls, and keeping their organizations immune from the ever-growing risks of fraud."-Mike Comer, Corporate Fraud Investigator, London, England "The Corporate Fraud Handbook provides unparalleled insights on the scams used by employees to perpetrate fraud."-Robert DiPasquale, Partner, J.H. Cohn LLP

• 作者：鸣动天下2012 发布时间：2021-11-27 21:27:29

  过了鸡汤的年龄了

• 作者：soloye 发布时间：2015-06-28 09:39:38

  我是门外汉……

• 作者：Baymaxbeibei 发布时间：2022-02-27 10:03:56

  一看就心向往之，书里的地方都想能尽量去看看，感受感受这座令我期待的城市

• 作者：WellIgotone 发布时间：2012-01-23 18:16:41

  共产党员、马克思主义史学家、左派人士、爵士乐爱好者等等吧，用他自己的话说，生活在一个最糟糕的时代，那么，当怀疑或肯定一种信仰，我想无论如何都要一个智慧而又冷静的头脑。

• 作者：安小屋 发布时间：2019-03-01 12:23:43

  非下愚能妄议者。

• 作者：Booking2023 发布时间：2018-05-28 01:31:01

  翻看的电子版，本来以为“最厉害的皇帝”这个标题会对刘邦有多深刻的见解，没想到只是把刘邦看成特别有手腕的流氓，这个认识太浅了，只是满足了读者的厚黑心理。刘邦早年应该是游民，类似游侠那种，这是李开元等历史学家早就谈到的常识了。

• 货币与通货膨胀

  作者：傻白甜 发布时间：2020-06-15 15:11:04

  

  我们可以把通货膨胀理解为物价水平的持续上涨。

  这里有两点请注意，一是通货膨胀指的是物价总水平的上涨，而不是单项商品价格的上涨；二是通货膨胀是指价格水平的持续上涨，而不是一次性的上涨。

  中国真正出现通货膨胀，还是1985年以后的事（这里当然指1949年以来）。在这以前，中国有过两次大幅度物价上涨，一次是1961年，全国零售物价总指数上涨16.2%，另一次是1980年，物价总指数上涨 6%。

  这两次物价水平的上涨，很快得到了控制，没能持续多久（大约一年多的时间）。

  通货膨胀是国家向人民征收的一种无形的税。在通货膨胀中，老百姓的钱不值钱了，老百姓存款所代表的实物量少了。

  

  “通货膨胀无论何时何地都是一个货币现象。” 意思是说通货膨胀是由货币发行过多而引起的。

  通货膨胀是由于货币的过量发行而直接引起的。

• 第9版翻译有错误

  作者：你去哪 发布时间：2019-10-05 09:52:36

  

  《牛津高阶英汉双解词典》第9版

  还以为《牛津高阶英汉双解词典》到了第9版，被那么多专家教授校阅过，已经不可能挑出硬伤来了，结果extraordinary rendition这里，我只看中文就发现了不对的地方，再看英语释义，果然是翻译错了，而且是翻译得恰好相反。这个短语第8版好像没有，是第9版新加的，这次是第一次翻译，结果就出错了。《朗文当代高级英语辞典》里面这个短语就没有翻译错。

  此外，我在新浪微博私信 @商务印书馆 ，差不多一个星期了，人家压根不搭理我，我还以为是放假不上微博呢，结果人家在我私信后没几个小时就和网友亲切互动，看来是对我这种挑错的人不屑一顾。

  原本我近来渐渐觉得《牛津高阶英汉双解词典》要优于《朗文当代高级英语辞典》了，现在看来，前者我看了没几个词条，就发现这种彻底翻译反了的地方，后者第5版我差不多从头到尾读了一遍，也没发现这么离谱的翻译错误。以后还是继续推荐《朗文当代高级英语辞典》的好。