na INLIS000000000003394 20221110044757 0010-0520003394 221110 | | eng 9780470134689 eng 363.25 363.25 FRA Fraud Casebook: Lessons From The Bad Side Of Business Fraud Casebook : Lessons From The Bad Side Of Business / Edited by Joseph T. Wells. New Jersey : John Wiley & Sons, 2007 xiv, 610 p. ; 26 cm. ; 26 cm. Indeks : p.607-610 Covering 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 Fraud--Case studies 11472/MKRI-P/XII-2008 11473/MKRI-P/XII-2008 11473/MKRI-P/XII-2008 11472/MKRI-P/XII-2008