Accountants need to have a strong understanding of fraud � what it is and how it is committed, prevented, and
resolved. The third edition provides them with that knowledge. It documents the schemes used by executives, managers,
and employees to commit fraud against their organizations. Case studies, complete with statistics and flowcharts,
are provided for each chapter. A new chapter is included on fraud risk assessment. Updated statistics are presented
on recent ACFE findings. In addition, minor revisions throughout focus on the increasing use of electronic payments
and other technology in fraud schemes. This helps accountants detect and prevent fraud.