The Essential Resource for Anti-Fraud Professionals
With nearly 2,000 pages of fraud prevention, detection and deterrence guidance, the Fraud Examiners Manual is the essential reference for anti-fraud professionals.
This comprehensive guide is offered in a variety of formats and is available in two versions:
Learn about the latest fraud examination techniques, methods and procedures in the four sections of the Fraud Examiners Manual:
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.
“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
ITSA Fraud Investigations