 |
Description
|
Accountants have historically had an important role in the detection and deterrence of fraud. However, as Joe Wells’ Principles of Fraud Examination 1e illustrates, fraud is much more than numbers. It involves complex human behaviors such as greed and deception, factors that are difficult to identify and quantify. In short, books and records don’t commit fraud – people do.
To assist today’s accounting students, Principles of Fraud Examination 1e is written to provide a broad understanding of fraud – what it is and how it is committed, prevented and resolved. Understanding how fraud is committed is paramount to preventing and detecting it. The text begins by providing an understanding of fraud examination methodology. Thereafter, it sets forth the schemes used by executives, managers and employees to commit fraud against their organizations.
|