Publisher's Synopsis
Accountants have historically had an important role in the detection and deterrence of fraud, however, as Joe Wells' Principles of Fraud Examination 3e illustrates, fraud is much more than numbers. In short, books and records don't commit fraud - people do. Fraud involves complex human behaviors such as greed and deception, factors that are difficult to identify and quantify. Widely embraced by fraud examination instructors across the country in its second edition, Principles of Fraud Examination 3e was written to provide a broad understanding of fraud - because understanding how fraud is committed is paramount to preventing and detecting it. The text begins by providing an understanding of fraud examination methodology, then presenting the schemes used by executives, managers and employees to commit fraud against their organizations.
