Together, Reducing Fraud Worldwide
The Essential Resource for Anti-Fraud Professionals With more than 2,000 pages of fraud prevention, detection and deterrence guidance, the 2012 Fraud Examiners Manual is the essential reference for anti-fraud professionals.This comprehensive guide is divided into four sections:
Section I: Financial Transactions and Fraud SchemesExamines general accounting concepts and describes hundreds of the most common employee defalcation schemes including financial statement fraud, asset misappropriation, bribery and corruption schemes. This section also highlights industry-specific fraud including healthcare fraud, financial institution fraud, insurance fraud, securities fraud and many more.
Section II: LawFocuses on the statues and principals involved in prosecuting fraudsters through both the criminal and civil systems, as well as legal pitfalls you may encounter in conducting an investigation.
Section III: Investigation:Provides the basic tools and techniques necessary to gather information and evidence when conducting a fraud examination and identifying perpetrators. The appendix contains a sample fraud examination report, fraud examination checklist and sample engagement and opinion letters.
Section IV: Fraud Prevention and Deterrence:Explores why people commit fraud and what can be done to prevent it. Topics covered in this section include crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment, and the ACFE Code of Professional Ethics.
Important updates for the 2012 edition include:
New chapter on Fraud Risk Management
New chapter on Corporate Governance
New coverage of the whistle-blower provisions of the Dodd-Frank Act
Updated Computer and Internet Fraud chapter, including expanded material on:
Methods fraudsters use to gain unauthorized access to computer systems
Data manipulation and data destruction, including a discussion on some of the common methods used to destroy and manipulate data
Ways organizations can prevent unauthorized access to their computer systems
Log management and analysis as a means to detect unauthorized access to computer systems
Conducting investigations regarding computer crimes, including a new eight-step plan for responding to such issues
Updated Health Care Fraud chapter, including additional coverage of fraud schemes by health care providers, a discussion of how the Patient Protection and Affordable Care Act affects health care fraud and an analysis of the effects of the Health Information Technology for Economic and Clinical Health Act (HITECH Act)
Purchase the CD-ROM edition or download your copy today!Also available in Printed Edition or Printed/CD-ROM Set.
2012 US Edition
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“I want to congratulate the ACFE on producing an excellent legislative resource. In my 18-plus year in law enforcement, I doubt I have ever seen such a comprehensive resource tool.”Fraser Thomson, CFE
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