PRINCIPLE OF FRAUD EXAMINATION, 4e (pb) 2013

Accountants have historically had an important role in the detection and deterrence of fraud As Joe Wells’ Principles of Fraud Examination 4th Edition illustrates, fraud is much more than numbers; books and records don’t commit fraud – people do Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students – what it is and how it is committed, prevented, detected, and resolved This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders New to This Edition • A new chapter on frauds perpetrated against organizations by individuals outside their staff has been added to the text • All of the statistics in the text have been updated to include the most recent ACFE findings • New material has been added to reflect the increasing use of electronic payments and other technology in fraud schemes • The text has been updated to reflect all new and revised accounting standards and laws Author: Joseph T Wells