2014 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 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 Internal Control—Integrated Framework to reflect 2013 update of that guidance

Expanded coverage regarding Health Care Fraud including concerns surrounding the Affordable Care Act and changes to medical coding

New coverage of recent U.S. Supreme Court rulings affecting criminal searches and interviews

New information regarding the detection methods for various types of fraud against financial institutions

New section discussing interview preparation




 Table of Contents