2013 Fraud Examiners Manual, US 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, 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 2013 include: 


Updated statistics, including findings from the 2012 Report to the Nations

Expanded chapters on Ethics for Fraud Examiners and ACFE Code of Professional Ethics

New discussion on monitoring employees’ social media activity

New GAO Yellow Book Standards

Expanded coverage of Internet fraud schemes

New coverage regarding recent health care and mortgage fraud legislation

Updated discussion of the anti-money laundering programs established by the USA PATRIOT Act

New information background researchers need to know concerning “ban-the-box” laws, as well as a list of jurisdictions implementing them

New scheme-specific data analysis tests with screenshots from industry-leading software




 Table of Contents