Corporate fraud handbook : prevention and detection /

Wells, founder and chair of the Association of Certified Fraud Examiners (ACEF), is regarded by many as the most authoritative writer on the subject of occupational fraud, and he has published several other books on fraud and forensic accounting. The current work includes data from the ACEF's 2006 "Report to the Nation on Occupational Fraud and Abuse." The volume is organized in three parts: "Asset Misappropriations," "Corruption," and "Fraudulent Statement." After a general introduction in the first two chapters, the subsequent chapters each cover a specific type of fraudulent misappropriation such as skimming, check tampering, and billing schemes. At least one illustrative case is included in each of these chapters, providing realistic examples of how each scheme is accomplished. The book is very readable and is well documented with chapter endnotes and an extensive bibliography and index. It is an excellent reference for courses in fraud examination or forensic accounting and an excellent library resource for institutions offering such courses. Summing Up: Highly recommended. Upper-division undergraduate through professional collections. F. A. Marino Assumption College