Verfügbarkeit: Principles of fraud examination

Principles of fraud examination:

Gespeichert in:

Bibliographische Detailangaben
1. Verfasser:	Wells, Joseph T. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Hoboken, N.J. John Wiley c2005
Schlagworte:	Enquête Fraude fiscale Fraude Prévention Vérification interne Fraud Fraud investigation Fraud > Prevention Auditing, Internal Revision > Wirtschaft Rechnungslegung Betrug Unternehmen
Online-Zugang:	Publisher description Table of contents Inhaltsverzeichnis
Beschreibung:	XVII, 442 S. Ill. 26 cm
ISBN:	0471517089

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Datensatz im Suchindex

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adam_text	CONTENTS CHAPTER Fraud Examination Methodology Predication Fraud Theory Approach Tools Used in Fraud Examinations Defining Occupational Fraud and Abuse Defining Fraud Defining Abuse Research in Occupational Fraud and Abuse Edwin H. Sutherland Donald R. Cressey Dr. W. Steve Richard The Fraud and Abuse Conclusion Summary Essential Terms Review Questions Discussion Issues Endnotes 46 Answers to Exercises CHAPTER Learning Objectives Case Study: Shy Doc Gave Good Face Overview Skimming Data from ACFE Fraud Survey Skimming Schemes Sales Skimming Receivables Skimming Case Study: Beverage Man Takes the Plunge Proactive Computer Audit Tests for Detecting Skimming Summary Essential Terms Review Questions Discussion Issues Endnotes 73 Answers to Exercises W-4 CHAPTERS CASH LARCENY Case Study: Bank Teller Gets Nabbed for Theft Overview Cash Larceny Data from ACFE Fraud Survey Cash Larceny Schemes Larceny at the Point of Sale Thefts from Other Registers Death by a Thousand Cuts Reversing Transactions Altering Cash Counts or Cash Register Tapes Destroying Register Tapes Preventing and Detecting Cash Larceny at the Point of Sale Larceny of Receivables Force Balancing Reversing Entries Destruction of Records Cash Larceny from the Deposit Deposit Lapping Deposits in Transit Preventing and Detecting Cash Larceny from the Deposit Case Study: The Ol Fake Surprise Audit Gets Em Every Time Proactive Computer Audit Tests for Detecting Cash Larceny Summary Essential Terms Review Questions Discussion Issues Endnote 93 Answers to Exercises W-7 CHAPTER Case Study: Medical School Treats Fraud and Abuse Overview Billing Schemes Data from ACFE National Fraud Survey Billing Schemes Shell Forming a Shell Company Submitting False Invoices Self-Approval of Fraudulent Invoices Rubber Stamp Supervisors Reliance on False Documents Collusion Purchase of Services Rather than Goods Pass-Through Schemes Preventing and Detecting Shell Company Schemes Billing Schemes Involving Pay-and-Retum Schemes Overtoiling with Vendor s Invoices ill Case Study: For This Magazine, Internal Fraud Proved Hard to Digest Personal Purchases with Company Funds Personal Purchases Through False Invoicing Personal Purchases on Credit Cards or Other Company Accounts Proactive Computer Audit Tests for Detecting Biffing Schemes Summary Essential Terms Review Questions Discussion Issues Answers to Exercises W-10 CHAPTERS CHECK TAMPERING 12B Case Study: A Wolf in Sheep s Clothing Overview Check Tampering Data from ACFE Fraud Survey Check Tampering Schemes Forged Maker Schemes Obtaining the Check To Whom Is the Check Made Payable? Forging the Signature Miscoding Fraudulent Checks Converting the Check Forged Endorsement Schemes Intercepting Checks Before Delivery Converting the Stolen Check Preventing and Detecting the Theft of Outgoing Company Checks Altered Payee Schemes Altering Checks Prepared by Others: Inserting a New Payee Altering Checks Prepared by Others: Tacking On Altering Checks Prepared by the Fraudster: Erasable Ink Altering Checks Prepared by the Fraudster: Blank Checks Converting Altered Checks Preventing and Detecting the Alteration of Company Checks Concealed Check Schemes Authorized Maker Schemes Overriding Controls Through Intimidation Poor Controls Preventing and Detecting Check Tampering by Authorized Makers Concealing Check Tampering The Fraudster Reconciling the Bank Statement Case Study: What Are Friends For? Re-Alteration of Checks Falsifying the Disbursements Journal Reissuing Intercepted Checks Bogus Supporting Documents Proactive Computer Audit Tests for Detecting Check Tampering Schemes Summary Essential Terms Review Questions Discussion Issues Endnotes 159 Answers to Exercises W-13 CHAPTER Case Study: Say Cheese! Overview Payroll Scheme Data from ACFE Fraud Survey Payroll Schemes Ghost Employees Adding the Ghost to the Payroll Collecting Timekeeping Information Issuing the Ghost s Paycheck Delivery of the Paycheck Preventing and Detecting Ghost Employee Schemes Falsified Hours and Salary Manually Prepared Timecards Time Clocks and Other Automated Timekeeping Systems Rates of Pay Preventing and Detecting Falsified Hours and Salary Schemes Commission Schemes Fictitious Sales Altered Sales Detecting Commission Schemes Case Study: The All-American Girl Proactive Computer Audit Tests for Detecting Payroll Fraud Summary Essential Terms Review Questions Discussion Issues Endnote 185 Answers to Exercises W-17 CHAPTER ____________ Case Study: Frequent Flier s Fraud Crashes Overview Expense Reimbursement Data from ACFE Fraud Survey Expense Reimbursement Schemes Mischaracterized Expense Reimbursements Preventing and Detecting Mischaracterized Expense Reimbursements Overstated Expense Reimbursements Altered Receipts Overpurchasing Overstating Another Employee s Expenses Orders to Overstate Expenses Preventing and Detecting Overstated Expense Reimbursement Schemes Fictitious Expense Reimbursement Schemes Producing Fictitious Receipts Obtaining Blank Receipts from Vendors Claiming the Expenses of Others Preventing and Detecting Fictitious Expense Reimbursement Schemes Multiple Reimbursement Schemes Preventing and Detecting Multiple Reimbursement Schemes Case Study: The Extravagant Salesman Proactive Computer Audit Tests for Detecting Expense Reimbursement Schemes Summary Essential Terms Review Questions Discussion Issues Endnote 206 Answers to Exercises W-20 CHAPTERS REGISTER DISBURSEMENT SCHEMES Case Study: Demotion Sets Fraud in Motion Overview Register Disbursement Data from ACFE Fraud Survey Register Disbursement Schemes False Refunds Fictitious Refunds Overstated Refunds Credit Card Refunds Case Study: A Silent Crime False Voids Concealing Register Disbursements Small Disbursements Destroying Records Preventing and Detecting Register Disbursement Schemes Proactive Computer Audit Tests for Detecting Register Disbursement Schemes Summary Essential Terms Review Questions Discussion Issues Endnote 225 Answers to Exercises W-23 CHAPTER Case Study. Chipping Away at High-Tech Theft Overview Non-Cash Misappropriation Data from ACFE 2004 Non-Cash Misappropriation Schemes Misuse of Non-Cash Assets The Costs of Inventory Misuse Unconcealed Larceny Schemes The Fake Sale Preventing and Detecting Larceny of Non-Cash Assets Asset Requisitions and Transfers Purchasing and Receiving Schemes Falsifying Incoming Shipments False Shipments of Inventory and Other Assets Case Study: Hard Drives and Bad Luck Other Schemes Concealing Inventory Shrinkage Altered Inventory Records Fictitious Sales and Accounts Receivable Write Off Inventory and Other Assets Physical Padding Preventing and Detecting Non-Cash Thefts That Are Concealed by Fraudulent Support Proactive Computer Audit Tests for Detecting Non-Cash Misappropriations Summary Essential Terms Review Questions Discussion Issues Endnote 251 Answers to Exercises W-26 CHAPTER CaseStudy: Why Is This Furniture Falling Apart? Overview Corruption Corruption Data Fraud Survey Bribery Kickback Schemes Bid-Rigging Schemes Something of Value Economic Extortion Illegal Gratuities Conflicts of Interest Case Study: Working Double Duty Purchasing Schemes 27B Sales Schemes Other Conflict of Interest Schemes Preventing and Detecting Conflicts of Interest Proactive Computer Audit Tests for Detecting Corruption Summary Essential Terms Review Questions Discussion Issues Endnotes 285 Answers to Exercises W-29 CHAPTER ____________ Fraud in Financial Statements Who Commits Financial Statement Fraud? Why Do People Commit Financial Statement Fraud? How Do People Commit Financial Statement Fraud? Conceptual Framework for Financial Reporting Economic Entity Going Concern Monetary Unit Periodicity Historical Cost Revenue Recognition Matching Full Disclosure Cost-Benefit Materiality Industry Practice Conservation Relevance and Reliability Comparability and Consistency Responsibility for Financial Statements Users of Financial Statements Types of Financial Statements ТпеЅаЉапеѕ-ОхкуАс^гООг Public Company Accounting Oversight Board Certification Obligations for CEOs and CFOs New Standards for Audit Committee Independence New Standards for Auditor Independence Enhanced Financial Disclosure Requirements Protections for Corporate Whistleblowers under Sarbanes-Oxley Enhanced Penalties for White-Collar Crime Financial Statement Fraud Data from ACFE Fraud Survey Frequency and Cost Types of Financial Statement Schemes Detection of Financial Statement Schemes Perpetrators of Financial Statement Schemes Victims of Corruption Schemes Summary Essential Terms Review Questions Discussion Issues Endnotes 316 Answers to Exercises W-32 CHAPTEH ____________ Case Study: That Way Lies Madness Overview Defining Financial Statement Fraud Costs of Financial Statement Fraud Methods of Financial Statement Fraud Fictitious Revenues Sales with Conditions Pressures to Boost Revenues Red Hags Associated with Fictitious Revenues Timing Differences Matching Revenues with Expenses Premature Revenue Recognition Long-Term Channel Stuffing Recording Expenses in the Wrong Period Red Flags Associated with Timing Differences Case Study: The Importance of Timing Concealed Liabilities and Expenses Liability/Expense Omissions Capitalized Expenses Expensing Capital Expenditures Returns and Allowances and Warranties Red Flags Associated with Concealed Liabilities and Expenses Improper Disclosures Liability Omissions Subsequent Events Management Fraud Related-Party Transactions Accounting Changes Red Flags Associated with Improper Disclosures Improper Asset Valuation Inventory Valuation Accounts Receivable Business Combinations Fixed Assets Red Flags Associated with Improper Asset Valuation Detection of Fraudulent Financial Statement Schemes SAS Statement Audit SAS Financial Statement Analysis Deterrence of Financial Statement Fraud Case Study: All on the Surface Summary Essential Terms Review Questions Discussion Issues Answers to Exercises W-34 CHAPTER Overview Introductory Questions Informational Questions Closing Questions Assessment Questions Admission-Seeking Questions Summary Essential Terms Review Questions Discussion Issues Answers to Exercises W-38 CHAPTER ____________ Defining Abusive Conduct Measuring the Level of Occupational Fraud and Abuse The Human Factor Understanding Fraud Deterrence The Impact of Controls The Perception of Detection The Corporate Sentencing Guidelines Definition of Corporate Sentencing Vicarious or Imputed Liability Requirements The Ethical Connection Concluding Thoughts 4S0<& Summary Essential Terms Review Questions Discussion Issues Endnotes 407 Answers to Exercises W-40 APPENDIX BIBLIOGRAPHY INDEX
adam_txt	CONTENTS CHAPTER Fraud Examination Methodology Predication Fraud Theory Approach Tools Used in Fraud Examinations Defining Occupational Fraud and Abuse Defining Fraud Defining Abuse Research in Occupational Fraud and Abuse Edwin H. Sutherland Donald R. Cressey Dr. W. Steve Richard The Fraud and Abuse Conclusion Summary Essential Terms Review Questions Discussion Issues Endnotes 46 Answers to Exercises CHAPTER Learning Objectives Case Study: Shy Doc Gave Good Face Overview Skimming Data from ACFE Fraud Survey Skimming Schemes Sales Skimming Receivables Skimming Case Study: Beverage Man Takes the Plunge Proactive Computer Audit Tests for Detecting Skimming Summary Essential Terms Review Questions Discussion Issues Endnotes 73 Answers to Exercises W-4 CHAPTERS CASH LARCENY Case Study: Bank Teller Gets Nabbed for Theft Overview Cash Larceny Data from ACFE Fraud Survey Cash Larceny Schemes Larceny at the Point of Sale Thefts from Other Registers Death by a Thousand Cuts Reversing Transactions Altering Cash Counts or Cash Register Tapes Destroying Register Tapes Preventing and Detecting Cash Larceny at the Point of Sale Larceny of Receivables Force Balancing Reversing Entries Destruction of Records Cash Larceny from the Deposit Deposit Lapping Deposits in Transit Preventing and Detecting Cash Larceny from the Deposit Case Study: The Ol' Fake Surprise Audit Gets 'Em Every Time Proactive Computer Audit Tests for Detecting Cash Larceny Summary Essential Terms Review Questions Discussion Issues Endnote 93 Answers to Exercises W-7 CHAPTER Case Study: Medical School Treats Fraud and Abuse Overview Billing Schemes Data from ACFE National Fraud Survey Billing Schemes Shell Forming a Shell Company Submitting False Invoices Self-Approval of Fraudulent Invoices "Rubber Stamp" Supervisors Reliance on False Documents Collusion Purchase of Services Rather than Goods Pass-Through Schemes Preventing and Detecting Shell Company Schemes Billing Schemes Involving Pay-and-Retum Schemes Overtoiling with Vendor's Invoices ill Case Study: For This Magazine, Internal Fraud Proved Hard to Digest Personal Purchases with Company Funds Personal Purchases Through False Invoicing Personal Purchases on Credit Cards or Other Company Accounts Proactive Computer Audit Tests for Detecting Biffing Schemes Summary Essential Terms Review Questions Discussion Issues Answers to Exercises W-10 CHAPTERS CHECK TAMPERING 12B Case Study: A Wolf in Sheep's Clothing Overview Check Tampering Data from ACFE Fraud Survey Check Tampering Schemes Forged Maker Schemes Obtaining the Check To Whom Is the Check Made Payable? Forging the Signature Miscoding Fraudulent Checks Converting the Check Forged Endorsement Schemes Intercepting Checks Before Delivery Converting the Stolen Check Preventing and Detecting the Theft of Outgoing Company Checks Altered Payee Schemes Altering Checks Prepared by Others: Inserting a New Payee Altering Checks Prepared by Others: "Tacking On" Altering Checks Prepared by the Fraudster: Erasable Ink Altering Checks Prepared by the Fraudster: Blank Checks Converting Altered Checks Preventing and Detecting the Alteration of Company Checks Concealed Check Schemes Authorized Maker Schemes Overriding Controls Through Intimidation Poor Controls Preventing and Detecting Check Tampering by Authorized Makers Concealing Check Tampering The Fraudster Reconciling the Bank Statement Case Study: What Are Friends For? Re-Alteration of Checks Falsifying the Disbursements Journal Reissuing Intercepted Checks Bogus Supporting Documents Proactive Computer Audit Tests for Detecting Check Tampering Schemes Summary Essential Terms Review Questions Discussion Issues Endnotes 159 Answers to Exercises W-13 CHAPTER Case Study: Say Cheese! Overview Payroll Scheme Data from ACFE Fraud Survey Payroll Schemes Ghost Employees Adding the Ghost to the Payroll Collecting Timekeeping Information Issuing the Ghost's Paycheck Delivery of the Paycheck Preventing and Detecting Ghost Employee Schemes Falsified Hours and Salary Manually Prepared Timecards Time Clocks and Other Automated Timekeeping Systems Rates of Pay Preventing and Detecting Falsified Hours and Salary Schemes Commission Schemes Fictitious Sales Altered Sales Detecting Commission Schemes Case Study: The All-American Girl Proactive Computer Audit Tests for Detecting Payroll Fraud Summary Essential Terms Review Questions Discussion Issues Endnote 185 Answers to Exercises W-17 CHAPTER _ Case Study: Frequent Flier's Fraud Crashes Overview Expense Reimbursement Data from ACFE Fraud Survey Expense Reimbursement Schemes Mischaracterized Expense Reimbursements Preventing and Detecting Mischaracterized Expense Reimbursements Overstated Expense Reimbursements Altered Receipts Overpurchasing Overstating Another Employee's Expenses Orders to Overstate Expenses Preventing and Detecting Overstated Expense Reimbursement Schemes Fictitious Expense Reimbursement Schemes Producing Fictitious Receipts Obtaining Blank Receipts from Vendors Claiming the Expenses of Others Preventing and Detecting Fictitious Expense Reimbursement Schemes Multiple Reimbursement Schemes Preventing and Detecting Multiple Reimbursement Schemes Case Study: The Extravagant Salesman Proactive Computer Audit Tests for Detecting Expense Reimbursement Schemes Summary Essential Terms Review Questions Discussion Issues Endnote 206 Answers to Exercises W-20 CHAPTERS REGISTER DISBURSEMENT SCHEMES Case Study: Demotion Sets Fraud in Motion Overview Register Disbursement Data from ACFE Fraud Survey Register Disbursement Schemes False Refunds Fictitious Refunds Overstated Refunds Credit Card Refunds Case Study: A Silent Crime False Voids Concealing Register Disbursements Small Disbursements Destroying Records Preventing and Detecting Register Disbursement Schemes Proactive Computer Audit Tests for Detecting Register Disbursement Schemes Summary Essential Terms Review Questions Discussion Issues Endnote 225 Answers to Exercises W-23 CHAPTER Case Study. Chipping Away at High-Tech Theft Overview Non-Cash Misappropriation Data from ACFE 2004 Non-Cash Misappropriation Schemes Misuse of Non-Cash Assets The Costs of Inventory Misuse Unconcealed Larceny Schemes The Fake Sale Preventing and Detecting Larceny of Non-Cash Assets Asset Requisitions and Transfers Purchasing and Receiving Schemes Falsifying Incoming Shipments False Shipments of Inventory and Other Assets Case Study: Hard Drives and Bad Luck Other Schemes Concealing Inventory Shrinkage Altered Inventory Records Fictitious Sales and Accounts Receivable Write Off Inventory and Other Assets Physical Padding Preventing and Detecting Non-Cash Thefts That Are Concealed by Fraudulent Support Proactive Computer Audit Tests for Detecting Non-Cash Misappropriations Summary Essential Terms Review Questions Discussion Issues Endnote 251 Answers to Exercises W-26 CHAPTER CaseStudy: Why Is This Furniture Falling Apart? Overview Corruption Corruption Data Fraud Survey Bribery Kickback Schemes Bid-Rigging Schemes Something of Value Economic Extortion Illegal Gratuities Conflicts of Interest Case Study: Working Double Duty Purchasing Schemes 27B Sales Schemes Other Conflict of Interest Schemes Preventing and Detecting Conflicts of Interest Proactive Computer Audit Tests for Detecting Corruption Summary Essential Terms Review Questions Discussion Issues Endnotes 285 Answers to Exercises W-29 CHAPTER _ Fraud in Financial Statements Who Commits Financial Statement Fraud? Why Do People Commit Financial Statement Fraud? How Do People Commit Financial Statement Fraud? Conceptual Framework for Financial Reporting Economic Entity Going Concern Monetary Unit Periodicity Historical Cost Revenue Recognition Matching Full Disclosure Cost-Benefit Materiality Industry Practice Conservation Relevance and Reliability Comparability and Consistency Responsibility for Financial Statements Users of Financial Statements Types of Financial Statements ТпеЅаЉапеѕ-ОхкуАс^гООг Public Company Accounting Oversight Board Certification Obligations for CEOs and CFOs New Standards for Audit Committee Independence New Standards for Auditor Independence Enhanced Financial Disclosure Requirements Protections for Corporate Whistleblowers under Sarbanes-Oxley Enhanced Penalties for White-Collar Crime Financial Statement Fraud Data from ACFE Fraud Survey Frequency and Cost Types of Financial Statement Schemes Detection of Financial Statement Schemes Perpetrators of Financial Statement Schemes Victims of Corruption Schemes Summary Essential Terms Review Questions Discussion Issues Endnotes 316 Answers to Exercises W-32 CHAPTEH _ Case Study: That Way Lies Madness Overview Defining Financial Statement Fraud Costs of Financial Statement Fraud Methods of Financial Statement Fraud Fictitious Revenues Sales with Conditions Pressures to Boost Revenues Red Hags Associated with Fictitious Revenues Timing Differences Matching Revenues with Expenses Premature Revenue Recognition Long-Term Channel Stuffing Recording Expenses in the Wrong Period Red Flags Associated with Timing Differences Case Study: The Importance of Timing Concealed Liabilities and Expenses Liability/Expense Omissions Capitalized Expenses Expensing Capital Expenditures Returns and Allowances and Warranties Red Flags Associated with Concealed Liabilities and Expenses Improper Disclosures Liability Omissions Subsequent Events Management Fraud Related-Party Transactions Accounting Changes Red Flags Associated with Improper Disclosures Improper Asset Valuation Inventory Valuation Accounts Receivable Business Combinations Fixed Assets Red Flags Associated with Improper Asset Valuation Detection of Fraudulent Financial Statement Schemes SAS Statement Audit SAS Financial Statement Analysis Deterrence of Financial Statement Fraud Case Study: All on the Surface Summary Essential Terms Review Questions Discussion Issues Answers to Exercises W-34 CHAPTER Overview Introductory Questions Informational Questions Closing Questions Assessment Questions Admission-Seeking Questions Summary Essential Terms Review Questions Discussion Issues Answers to Exercises W-38 CHAPTER _ Defining Abusive Conduct Measuring the Level of Occupational Fraud and Abuse The Human Factor Understanding Fraud Deterrence The Impact of Controls The Perception of Detection The Corporate Sentencing Guidelines Definition of Corporate Sentencing Vicarious or Imputed Liability Requirements The Ethical Connection Concluding Thoughts 4S0<& Summary Essential Terms Review Questions Discussion Issues Endnotes 407 Answers to Exercises W-40 APPENDIX BIBLIOGRAPHY INDEX
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id	DE-604.BV022251996
illustrated	Illustrated
index_date	2024-07-02T16:39:51Z
indexdate	2024-07-09T20:53:23Z
institution	BVB
isbn	0471517089
language	English
lccn	2004042248
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-015462775
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owner	DE-739 DE-522
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physical	XVII, 442 S. Ill. 26 cm
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publisher	John Wiley
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spelling	Wells, Joseph T. Verfasser (DE-588)13240687X aut Principles of fraud examination Joseph T. Wells Hoboken, N.J. John Wiley c2005 XVII, 442 S. Ill. 26 cm txt rdacontent n rdamedia nc rdacarrier Enquête rasuqam Fraude fiscale rasuqam Fraude rasuqam Prévention rasuqam Vérification interne rasuqam Fraud Fraud investigation Fraud Prevention Auditing, Internal Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Betrug (DE-588)4006249-1 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Betrug (DE-588)4006249-1 s Rechnungslegung (DE-588)4128343-0 s Revision Wirtschaft (DE-588)4049674-0 s 1\p DE-604 http://www.loc.gov/catdir/description/wiley042/2004042248.html Publisher description http://www.loc.gov/catdir/toc/wiley041/2004042248.html Table of contents Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015462775&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk
spellingShingle	Wells, Joseph T. Principles of fraud examination Enquête rasuqam Fraude fiscale rasuqam Fraude rasuqam Prévention rasuqam Vérification interne rasuqam Fraud Fraud investigation Fraud Prevention Auditing, Internal Revision Wirtschaft (DE-588)4049674-0 gnd Rechnungslegung (DE-588)4128343-0 gnd Betrug (DE-588)4006249-1 gnd Unternehmen (DE-588)4061963-1 gnd
subject_GND	(DE-588)4049674-0 (DE-588)4128343-0 (DE-588)4006249-1 (DE-588)4061963-1
title	Principles of fraud examination
title_auth	Principles of fraud examination
title_exact_search	Principles of fraud examination
title_exact_search_txtP	Principles of fraud examination
title_full	Principles of fraud examination Joseph T. Wells
title_fullStr	Principles of fraud examination Joseph T. Wells
title_full_unstemmed	Principles of fraud examination Joseph T. Wells
title_short	Principles of fraud examination
title_sort	principles of fraud examination
topic	Enquête rasuqam Fraude fiscale rasuqam Fraude rasuqam Prévention rasuqam Vérification interne rasuqam Fraud Fraud investigation Fraud Prevention Auditing, Internal Revision Wirtschaft (DE-588)4049674-0 gnd Rechnungslegung (DE-588)4128343-0 gnd Betrug (DE-588)4006249-1 gnd Unternehmen (DE-588)4061963-1 gnd
topic_facet	Enquête Fraude fiscale Fraude Prévention Vérification interne Fraud Fraud investigation Fraud Prevention Auditing, Internal Revision Wirtschaft Rechnungslegung Betrug Unternehmen
url	http://www.loc.gov/catdir/description/wiley042/2004042248.html http://www.loc.gov/catdir/toc/wiley041/2004042248.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015462775&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT wellsjosepht principlesoffraudexamination

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