Corporate Fraud Handbook: Prevention and Detection
Now in a third edition,Corporate Fraud Handbookprovides an insider's look into the most prevalent fraud schemes used by employees, owners, managers, and executives. Each scheme is illustrated with real-life case studies submitted to the Association of Certified Fraud Examiners (ACFE) by examiners who aided in the case resolutions.With tips and techniques to help spot the "red flags" of fraud, comply with recent regulations, and develop and implement effective preventative measures, Joseph T. Wells—founder and Chairman of the ACFE—provides fraud examiners, auditors, investigators, loss-prevention specialists, managers and business owners, criminologists, human resources personnel, academicians, and law enforcement professionals with a landmark desktop resource.Now including all-new statistics from the ACFE 2010 Report to the Nations on Occu-pational Fraud and Abuse, this comprehensive book explores the three main categories of occupational fraud and abuse—asset misappropriation, corruption, and fraudulent statements—and identifies and classifies fourteen separate schemes. Corporate Fraud Handbook, Third Edition also provides an overview of the complex social factors that go into creating an occupational offender, exploring the reasons behind people's deviances.In addition, this important book features:Tips and techniques to quantify the losses from schemesObservations and conclusions in each chapter to guide readers through devising prevention and detection strategiesCase studies revealing clear insights into the mind of the fraudulent employeeA classification system explaining the various schemes used by offending executives, owners, managers, and employeesFrom sophisticated investment swindles to petty theft, false overtime to pilferage, discover how to detect corporate fraud with the expert help found inCorporate Fraud Handbook.