The Fraud Examiners Manual is the global reference standard for the anti-fraud profession. In recent years, sweeping changes have impacted the legal and regulatory landscape, drastically affecting the field of fraud examination. Because no other work provides such a comprehensive guide for the anti-fraud professional, every fraud-fighter should keep the Fraud Examiners Manual in their library.
The Fraud Examiners Manual 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 legal principles involved in prosecuting fraudsters, as well as the legal pitfalls you may encounter in conducting a fraud investigation. It also contains information about how to succeed as an expert witness and how to collect and preserve evidence for use at trial.
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: Discusses why people commit crime and what can be done to stop them from doing so,including developing corporate compliance and fraud prevention programs. It also includes fraud statistics and analyses of organisational crime and occupational fraud.
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’s Internal Control—IntegratedFramework to reflect 2013 update of that guidance
New information regarding the detection methods for various typesof fraud against financial institutions
New section discussing interview preparation
New coverage on issues arising in international litigation
Updated information examining emerging trends regarding fraud schemes and international standards for regulation
Table of Contents