The Essential Resource for Anti-Fraud Professionals With more than 2,000 pages of fraud prevention, detection and deterrence guidance, the 2014 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 2014 include:
New chapter discussing how to plan and conduct a fraud examination
New information regarding investigating in the cloud
New coverage on mobile forensic investigations
Updated discussion of COSO Internal Control—Integrated Framework to reflect 2013 update of that guidance
Expanded coverage regarding Health Care Fraud including concerns surrounding the Affordable Care Act and changes to medical coding
New coverage of recent U.S. Supreme Court rulings affecting criminal searches and interviews
New information regarding the detection methods for various types of fraud against financial institutions
New section discussing interview preparation
Purchase the CD-ROM edition or download your copy today!Also available in Printed Edition or Printed/CD-ROM Set.
2014 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