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 advisory 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 a fraud examination.
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 2016 include:
New sections on aerial surveillance, mobile deposit fraud, developed property and catphishing
Updated “Popular Public Record Database Vendors” list
Updated sections on check fraud rings, stolen card numbers and smartcards
Expanded information about botnets, international calling and premium rate phone numbers
Added discussions on rolling labs, home health care company schemes and fraud by medical staff
New chapter on tax fraud
Table of Contents