Joseph T. Wells: Principles of Fraud Examination, Kartoniert / Broschiert

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Detect, investigate, and prevent fraud with proven antifraud frameworks

Now in its Fifth Edition, Principles of Fraud Examination delivers a thorough treatment of fraud detection, investigation, and prevention grounded in established antifraud theory and professional practice. Written by the founder of the certified fraud examiner program and an experienced accounting professor, this updated edition equips readers with the analytical tools and investigative methodologies needed to confront fraud with rigor and expertise.

This edition builds on its distinguished legacy by integrating foundational antifraud theories developed in collaboration with Donald R. Cressey alongside current investigative techniques. Principles of Fraud Examination examines the consequences of fraud for organizations and society, providing structured approaches to identifying schemes, gathering evidence, and implementing effective internal controls that reduce organizational vulnerability to fraudulent activity.

Principles of Fraud Examination serves accounting students, auditors, forensic accountants, and compliance professionals who need a structured, authoritative treatment of fraud examination. By connecting established antifraud theory with investigative practice, this Fifth Edition prepares the next generation of professionals to detect and prevent fraud effectively.

NEW TO THIS EDITION:

• Frameworks for understanding why individuals commit fraud, drawing on established criminological and behavioral theories applied to organizational contexts
• The latest techniques for conducting fraud investigations, from initial detection through evidence gathering, documentation, and resolution of complex cases
• Methods for designing and strengthening internal controls that deter fraudulent activity and protect organizational assets from exploitation
• Analysis of common fraud schemes across industries, helping readers recognize red flags and patterns indicative of occupational and financial fraud
• Practical applications that connect antifraud concepts to real-world scenarios, reinforcing professional judgment and investigative decision-making skills

WILEY ADVANTAGE:

• Empowers students to develop investigative and accounting skills-essential qualities for dealing with today's cases
• Integrates real-world examples and contemporary case studies to connect theory with practice
• Encourages students to apply ethical principles through examples and practice
• Combines insights from psychology, law enforcement, accounting, and business
• Real-world scenarios that help reinforce professional judgment and investigative skills