000			02633nam a22003618a 4500
005			20250918142549.0
008			110714s2010 njua b 001 0 eng
020			_a9780470646298 (hbk.) _cRM547.20
039		9	_a201204060923 _brosli _c201203121532 _didah _c201107141449 _didah _y07-14-2011 _zidah
040			_dUKM
090			_aHV6691.W46 2010
090			_aHV6691 _b.W46 2010
100	1		_aWells, Joseph T.
245	1	0	_aPrinciples of fraud examination / _cJoseph T. Wells.
250			_a3rd ed.
260			_aHoboken, N.J. : _bWiley, _c2010.
300			_axvii, 500 p. : _bill. ; _c26 cm.
504			_aIncludes bibliographical references and index.
505	8		_aMachine generated contents note: CHAPTER 1 Introduction. -- CHAPTER 2 Skimming. -- CHAPTER 3 Cash Larceny. -- CHAPTER 4 Billing Schemes. -- CHAPTER 5 Check Tampering. -- CHAPTER 6 Payroll Schemes. -- CHAPTER 7 Expense Reimbursement Schemes. -- CHAPTER 8 Register Disbursement Schemes. -- CHAPTER 9 Noncash Assets. -- CHAPTER 10 Corruption. -- CHAPTER 11 Accounting Principles and Fraud. -- CHAPTER 12 Fraudulent Financial Statement Schemes. -- CHAPTER 13 Fraud Risk Assessment. -- CHAPTER 14 Conducting Investigations and Writing Reports. -- CHAPTER 15 Interviewing Witnesses. -- CHAPTER 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. -- BIBLIOGRAPHY. -- INDEX.
520			_a'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'-- _cProvided by publisher.
650		0	_aFraud.
650		0	_aFraud investigation.
650		0	_aFraud _xPrevention.
650		0	_aAuditing, Internal.
650		7	_aBUSINESS & ECONOMICS / Auditing _2bisacsh.
907			_a.b15095472 _b2021-05-28 _c2019-11-12
942			_c01 _n0 _kHV6691.W46 2010
914			_avtls003472217
990			_ark4
991			_aFakulti Ekonomi & Pengurusan
998			_at _b2011-01-07 _cm _da _feng _gnju _y0 _z.b15095472
999			_c493930 _d493930