01807     2200253   4500001002100000005001500021035002000036008004100056020001800097041000800115082001100123084001500134100005800149245009000207260004300297300003500340500002300375520102700398650002401425990002601449990002601475990002601501990002601527INLIS00000000000339420221110044757  a0010-0520003394221110                |          | eng    a9780470134689  aeng  a363.25  a363.25 FRA0 aFraud Casebook: Lessons From The Bad Side Of Business1 aFraud Casebook :bLessons From The Bad Side Of Business /cEdited by Joseph T. Wells.  aNew Jersey :bJohn Wiley & Sons,c2007  axiv, 610 p. ; 26 cm. ;c26 cm.  aIndeks : p.607-610  aCovering asset misappropriation, corruption schemes, financial statement fraud schemes, and other types of fraud, 62 case studies presented by Wells (founder and chairman, Association of Certified Fraud Examiners) detail examples of business fraud from around the world as drawn from the experience of professional fraud examiners. Each study discusses why the fraud was committed, provides the accounting and other technical details of the fraud, draws lessons learned, and discusses how to prevent future occurrences of the specific type of scheme. This book pulls together the experiences of Fraud examiners from across the globe, each of whom has provided details about a case he or she has investigated. Although the literary styles are as unique as the people who wrote them, all the chapters drive home a number of universal themes. First, those who commit Fraud usually do so without a grand plan; instead, they mad bad decisions, one after the other. Second, like water, fraud follows the path of least resistance 4aFraud--Case studies  a11472/MKRI-P/XII-2008  a11473/MKRI-P/XII-2008  a11473/MKRI-P/XII-2008  a11472/MKRI-P/XII-2008