Your Essential Resource as an Anti-Fraud Professional. The Fraud Examiners Manual is the global standard for the anti-fraud profession.
The Fraud Examiners Manual:
Examines hundreds of fraud schemes
Reviews legal principles involved in prosecuting fraudsters through both the criminal and civil systems
Provides the tools and techniques necessary to gather information and evidence when conducting a fraud examination
Explores why people commit fraud and what can be done to prevent it
Contains a sample fraud examination report, fraud examination checklist, and sample engagement and opinion letters
This comprehensive guide is divided into four main sections:
Section I: Financial Transactions and Fraud Schemes: Describes hundreds of fraud schemes and provides information about basic accounting concepts. It also details 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 while 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.
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
Updated chapter on money laundering, including new information on digital currencies and emerging money-laundering schemes
Updated chapter on financial institution fraud, including several new scheme type
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 the CFE Code of Professional Standards to reflect revisions
Expanded chapter on testifying to cover strategies for both lay and expert testimony, and also provided an explanation of various distinctions between testifying in civil law and common law jurisdictions
Table of Contents