The Essential Resource for Anti-Fraud Professionals With more than 2,000 pages of fraud prevention, detection and deterrence guidance, the 2013 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 2013 edition include:
Updated statistics, including findings from the 2012 Report to the Nations
Expanded chapters on Ethics for Fraud Examiners and ACFE Code of Professional Ethics
New discussion on monitoring employees’ social media activity
New GAO Yellow Book Standards
Expanded coverage of Internet fraud schemes
New coverage regarding recent health care and mortgage fraud legislation
Updated discussion of the anti-money laundering programs established by the USA PATRIOT Act
New information background researchers need to know concerning “ban-the-box” laws, as well as a list of jurisdictions implementing them
New scheme-specific data analysis tests with screenshots from industry-leading software
Purchase the CD-ROM edition or download your copy today!Also available in Printed Edition or Printed/CD-ROM Set.
2013 US Edition
Add to Cart
“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