W. STEVE ALBRECHT, CHAD O. ALBRECHT, CONAN C. ALBRECHT, and MARK F. ZIMBELMAN, Fraud Examination, Fourth Edition (Mason, OH: South-Western, 2012, pp. iv, 671).

This edition contains 18 chapters divided into seven parts. The first part (three chapters) introduces the topic of fraud. The second part (one chapter) discusses fraud prevention. The third part (two chapters) examines fraud detection techniques. The fourth part (four chapters) evaluates investigation methods. The fifth part (three chapters) focuses on management fraud (i.e., fraudulent financial reporting). The sixth part (four chapters) addresses other types of fraud, including fraud against organizations, consumer fraud, bankruptcy, divorce and tax fraud, and fraud in e-commerce. The final part (one chapter) discusses the legal follow-up related to fraud resolution.

The design of the text is a good one. The first four parts provide a good discussion of how fraud is perpetrated and the techniques available to detect fraud. These...

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