Fraud Examiners Manual
by Association of Certified Fraud Examiners
Publisher: Association of Certified Fraud Examiners
Edition: - 1998
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, every fraud fighter should keep a copy in the 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 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. The Fraud Examiners Manual is a comprehensive guide that fully explains the latest information on fraud examination techniques, methods, and procedures. It is a must have for any anti-fraud professional.