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
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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