2018 Fraud Examiners Manual, U.S. Edition





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 2,000-page 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. The appendices contain a sample fraud examination report, a fraud examination checklist, and sample engagement and advisory 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 developing corporate governance practices, fraud prevention programs, fraud statistics, and analyses of organizational crime and occupational fraud.


Important updates for 2018 include: 


New chapter on identity theft

Expanded material on fraud risk management

New section on alternative currencies which includes discussions about virtual currencies, virtual economies and loyalty fraud

New section summarizing effective compliance program components

Expanded material on business email compromise

New sections on prepaid credit card fraud, wire transfer fraud and online mobile account fraud




  Table of Contents 

  Sample Chapter