Written by members of the leading global anti-fraud association, the Association of Certified Fraud Examiners (ACFE), this book provides comprehensive anti-fraud guidance from an international lens, covering bribery, cross-border investigations, and providing global examples and cases on the major types of fraud.
Written by members of the leading global anti-fraud association, the Association of Certified Fraud Examiners (ACFE), this book provides comprehensive anti-fraud guidance from an international lens, covering bribery, cross-border investigations, and providing global examples and cases on the major types of fraud.
DR. JOSEPH T. WELLS, CFE, CPA, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE). His landmark research in fraud detection and deterrence has earned him induction into the American Institute of Certified Public Accountants' Business and Industry Hall of Fame, and he has been named to Accounting Today's list of the Top 100 Most Influential People nine times.
Inhaltsangabe
Preface ix Acknowledgments xi About the ACFE xvii PART I 1 1 INTRODUCTION 3 2 LEGAL ISSUES PERTAINING TO FRAUD 43 3 FRAUD RISK ASSESSMENT 75 4 PREVENTING AND DETECTING FRAUD 101 5 FRAUD INVESTIGATION 141 6 INTERVIEWING WITNESSES AND SUSPECTS 179 PART II 209 7 ASIA-PACIFIC REGION 211 Australia 213 China 218 Japan 221 Malaysia 225 New Zealand 227 Philippines 231 Singapore 234 South Korea 237 Taiwan 241 8 CANADA 245 9 EASTERN EUROPE AND WESTERN/CENTRAL ASIA 251 Bulgaria 253 Czech Republic 256 Poland 259 Slovenia 262 10 LATIN AMERICA AND THE CARIBBEAN 265 Brazil 267 Chile 270 Mexico 277 Peru 281 11 MIDDLE EAST AND NORTH AFRICA 287 Cyprus 289 Egypt 292 Jordan 294 Oman 296 United Arab Emirates 298 12 SOUTHERN ASIA 303 India 305 Pakistan 309 13 SUB-SAHARAN AFRICA 315 Kenya 317 Mauritius 320 South Africa 323 14 UNITED STATES 329 15 WESTERN EUROPE 337 Denmark 339 France 342 Germany 349 Greece 352 Netherlands 354 Norway 357 Spain 361 Switzerland 365 United Kingdom 368 Index 373
Preface ix Acknowledgments xi About the ACFE xvii PART I 1 1 INTRODUCTION 3 2 LEGAL ISSUES PERTAINING TO FRAUD 43 3 FRAUD RISK ASSESSMENT 75 4 PREVENTING AND DETECTING FRAUD 101 5 FRAUD INVESTIGATION 141 6 INTERVIEWING WITNESSES AND SUSPECTS 179 PART II 209 7 ASIA-PACIFIC REGION 211 Australia 213 China 218 Japan 221 Malaysia 225 New Zealand 227 Philippines 231 Singapore 234 South Korea 237 Taiwan 241 8 CANADA 245 9 EASTERN EUROPE AND WESTERN/CENTRAL ASIA 251 Bulgaria 253 Czech Republic 256 Poland 259 Slovenia 262 10 LATIN AMERICA AND THE CARIBBEAN 265 Brazil 267 Chile 270 Mexico 277 Peru 281 11 MIDDLE EAST AND NORTH AFRICA 287 Cyprus 289 Egypt 292 Jordan 294 Oman 296 United Arab Emirates 298 12 SOUTHERN ASIA 303 India 305 Pakistan 309 13 SUB-SAHARAN AFRICA 315 Kenya 317 Mauritius 320 South Africa 323 14 UNITED STATES 329 15 WESTERN EUROPE 337 Denmark 339 France 342 Germany 349 Greece 352 Netherlands 354 Norway 357 Spain 361 Switzerland 365 United Kingdom 368 Index 373
Es gelten unsere Allgemeinen Geschäftsbedingungen: www.buecher.de/agb
Impressum
www.buecher.de ist ein Shop der buecher.de GmbH & Co. KG Bürgermeister-Wegele-Str. 12, 86167 Augsburg Amtsgericht Augsburg HRA 13309
