• The Essential Resource for Anti-Fraud Professionals

    With more than 2,000 pages of fraud prevention, detection and deterrence guidance, the 2015 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 Schemes
    Examines 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: Law
    Focuses 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 2015 include: 

     

    Updated statistics, including findings from the 2014 Report to the Nations

    Discussion on PCAOB Auditing Standard No. 18 — Related Parties and its impact on auditors’ fraud-related responsibilities

    Updated chapter on the CFE Code of Professional Standards to reflect revisions

    Discussion regarding credit card security features

    Expanded coverage on theft of intellectual property, including new and updated information on: corporate espionage, how information thieves gain access to proprietary information, social engineering, insider threats to proprietary information and measures for safeguarding proprietary information

    Updated chapter on financial institution fraud, including several new scheme types

    Updated chapter on money laundering, including new information on digital currencies and emerging money-laundering schemes

     

    Purchase the CD-ROM edition or download your copy today!
    Also available in Printed Edition or Printed/CD-ROM Set.