2015 Fraud Examiners Manual, U.S. Edition





2016 Edition Now Available Here



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 appendix contains a sample fraud examination report, a 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 2015 include: 


Updated statistics, including findings from the 2014 Report to the Nations

Discussion on PCAOB Auditing Standard No. 18 — Related Parties and its impact on auditors’ fraud-related responsibilities

Updated chapter on the CFE Code of Professional Standards to reflect revisions

Discussion regarding credit card security features

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 financial institution fraud, including several new scheme types

Updated chapter on money laundering, including new information on digital currencies and emerging money-laundering schemes




  Table of Contents