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"Accountants need to have a strong understanding of fraud - what it is and how it is committed, prevented, and resolved. The third edition provides them with that knowledge. It documents the schemes used by executives, managers, and employees to commit fraud against their organisations. Case studies, complete with statistics and flowcharts, are provided for each chapter. A new chapter is included on fraud risk assessment. Updated statistics are presented on recent ACFE findings. In addition, minor revisions throughout focus on the increasing use of electronic payments and other technology in fraud schemes. This helps accountants detect and prevent fraud"--
List of contents
1. Introduction
2. Skimming
3. Cash Larceny
4.Billing Schemes
5. Check Tampering
6.Payroll Schemes
7.Expense Reimbursement Schemes
8. Register Disbursement Schemes
9. Noncash Assets
10. Corruption
11. Accounting Principles and Fraud
12. Fraudulent Financial Statement Schemes
13. Fraud Risk Assessment
14. Conducting Investigations and Writing Reports
15. Interviewing Witnesses
16. Occupational Fraud and Abuse: The Big Picture
APPENDIX A Commercial Online Services
APPENDIX B Sample Code of Business Ethics and Conduct
APPENDIX C Fraud Risk Assessment Tool
