It is written by the foremost authority on fraud prevention and detection. It provides a comprehensive approach to the subject and much more. The author, a duly qualified expert, starts with an historical and research approach about fraud. He then dives into the three main categories of occupational fraud and abuse; asset misappropriation, corruption and fraudulent statements providing case studies for common schemes. There is coverage for each fraud scheme along with control procedures, tests, checklists, questionnaires and audit programs. The final section of the book covers fraudulent statements and includes information about the Sarbanes-Oxley Act. An appendix to the book provides a sample code of business ethics and conduct