Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells’ Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don’t commit fraud – people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students – what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff―a growing threat for many entities as commerce increasingly crosses technological and geographical borders.
This is a text offering a framework to analysizing, understanding, and exposing occupational fraud. If you are interested in this field, this is a great text written by the president of the certified fraud association.
It's a textbook about fraud investigation, and that's pretty much what it is from cover to cover. It's solidly what one would expect from a FI textbook, and I appreciated the discussion sections at the end to test comprehension.