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Principles of Fraud Examination Hardcover – January 28, 2008

ISBN-13: 978-0470128831 ISBN-10: 0470128836 Edition: 2nd

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Product Details

  • Hardcover: 460 pages
  • Publisher: Wiley; 2 edition (January 28, 2008)
  • Language: English
  • ISBN-10: 0470128836
  • ISBN-13: 978-0470128831
  • Product Dimensions: 10.1 x 8.4 x 0.9 inches
  • Shipping Weight: 2.1 pounds
  • Average Customer Review: 4.9 out of 5 stars  See all reviews (9 customer reviews)
  • Amazon Best Sellers Rank: #542,252 in Books (See Top 100 in Books)

Editorial Reviews

From the Back Cover

Skimming, larceny, corruption, and fraud . . .
And how you can stop them!

Call them the CSI experts of the financial world. Accountants play a central role in the detection and deterrence of fraud in all its notorious forms, and Joseph Wells’ Principles of Fraud Examination has become the go-to manual for students interested in the “forensic” side of accounting.

Written by the founder and Chairman of the Association of Certified Fraud Examiners, Principles of Fraud Examination, Second Edition goes beyond the numbers to examine the complex human behaviors—hard to identify and quantify factors, such as greed and deception—that lead to fraud. A fascinating read, thanks to juicy real-life case studies and entertaining insights into the complex social factors behind fraudulent behavior, this book will give you a broad understanding of what fraud is, how it is committed, and how it can be prevented, detected, and resolved.

You’ll learn how to:

  • Spot and stop skimming; billing and payroll schemes; check tampering; expense reimbursement and register disbursement schemes; corruption; and more
  • Understand financial statements and identify fraud
  • Plan an investigation, collect evidence, interview witnesses, organize and analyze documentary evidence, and write a report

This new edition has been updated and expanded to reflect new and revised accounting standards and laws. It also features updated statistics from the 2006 Report to the Nation on Occupational Fraud and Abuse, reflecting the latest data on perpetrators, victims, costs, and methods of fraud schemes.

Will you win the glory of preventing the next Enron? Who knows? But armed with the knowledge and methodologies outlined in Principles of Fraud Examination, Second Edition, you will have the knowledge and methodologies to save companies and clients the cost and the agony of fraud.

About the Author

JOSEPH T. WELLS, CPA, CFE, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former 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 Accounting magazines, and he 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, Mr. Wells has been inducted into the American Institute of Certified Public Accountants' Business and Industry Hall of Fame and named to Accounting Today's list of top 100 most influential people for the last nine years in a row.

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Customer Reviews

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Most Helpful Customer Reviews

18 of 19 people found the following review helpful By scg on November 22, 2004
Format: Hardcover Verified Purchase
This book is excellent and very readable. It is the textbook version of Corporate Fraud Handbook: Prevention and Detection by the same author which costs less. So unless you are using this in class or teach from it get the Corporate Fraud Handbook...it costs less. Either way you won't be sorry for having the book. It is worth it.
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5 of 5 people found the following review helpful By Eliza Lane on July 9, 2010
Format: Hardcover Verified Purchase
I needed this book for a required Forensic Accounting class at my college. I have to say, it was one of the more interesting textbooks I have ever read. This text incorporates a lot of case studies, which is interesting. The author is also extremely well known in his field, and his knowledge is very evident. I especially liked the way the text was organized, with an overview of the type of fraud, and then details about how the fraud is committed, and then a detail of what type of internal controls would have prevented or detected the fraud. Most chapters also have a list of computer tests you can run to detect fraud, which I imagine could be very helpful for the business owner/accountant. I think this text would be perfect for not only a college setting, but for anyone currently working in business that is worried about fraud in their organization.
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1 of 1 people found the following review helpful By A. Johnson on March 19, 2009
Format: Hardcover
This book is very well written and put together. Joseph T. Wells is one of the pioneers of Fraud Investigation. I strongly recommend you read this book!!
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2 of 3 people found the following review helpful By Jeff Sartain on December 13, 2008
Format: Hardcover Verified Purchase
Every accounting major should be required to take a course in fraud examination. Fraud is out there and is not going away. It will only continue to grow. This book has great case stories.
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By Karrie Alvarado on April 5, 2013
Format: Hardcover Verified Purchase
If you are a Certified Fraud Examiner then you have reviewed this information already. It is a good refresher book on fraud.
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