Your Essential Resource as an Anti-Fraud Professional! The Fraud Examiners Manual is the global standard for the anti-fraud profession. Because no other work provides such a comprehensive guide for the anti-fraud professional, every fraud-fighter should keep a copy in their library.
This comprehensive guide is divided into four main sections:
Section I: Financial Transactions and Fraud Schemes: Describes hundreds of fraud schemes, as well as providing information about basic accounting concepts and managers’ and auditors’ responsibilities to detect fraud.
Section II: Law: Focuses on the statutes and common law principles 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 2012 include:
New chapter of fraud risk management
New chapter on corporate governance
New discussion of federal rules concerning expert witnesses
Updates on new legislative acts, including privacy laws, protections for fraud victims, and citizenship regulations
New discussion of Basel III Framework in Financial Institution Fraud chapter
Updated the chapter on Digital Forensics, including expanded material on:
Maintaining the integrity of digital evidence
Securing digital evidence for fraud investigations
Processing and filtering digital information for analysis purposes
Revised the chapter on Reporting Standards, incorporating new information on:
Fraud examination reports
Visual aids for presenting data
Table of Contents
Association of Certified Fraud Examiners