International Fraud Handbook

Book description

The essential resource for fraud examiners around the globe

The International Fraud Handbook provides comprehensive guidance toward effective anti-fraud measures around the world. Written by the founder and chairman of the Association of Certified Fraud Examiners (ACFE), this book gives examiners a one-stop resource packed with authoritative information on cross-border fraud investigations, examination methodology, risk management, detection, prevention, response, and more, including new statistics from the ACFE 2018 Report to the Nations on Occupational Fraud and Abuse that reveal the prevalence and real-world impact of different types of fraud. Examples and detailed descriptions of the major types of fraud demonstrate the various manifestations examiners may encounter in organizations and show readers how to spot the “red flags” and develop a robust anti-fraud program.

In addition, this book includes jurisdiction-specific information on the anti-fraud environment for more than 35 countries around the globe. These country-focused discussions contributed by local anti-fraud experts provide readers with the information they need when conducting cross-border engagements, including applicable legal and regulatory requirements, the types and sources of information available when investigating fraud, foundational anti-fraud frameworks, cultural considerations, and more.

The rising global economy brings both tremendous opportunity and risks that are becoming increasingly difficult to manage. As a result, many jurisdictions are attempting to strengthen their anti-fraud environments — whether through stricter anti-bribery laws or more stringent risk management guidelines — but a lack of uniformity in legal rules and guidance can be challenging for organizations doing business abroad. This book helps examiners mitigate fraud in their own organizations, while taking the necessary steps to prevent potential legal exposure.

  • Understand the different types of fraud, their common elements, and their impacts across an organization
  • Conduct a thorough risk assessment and implement effective response and control activities
  • Learn the ACFE’s standard investigation methodology for domestic and cross-border fraud investigations
  • Explore fraud trends and region-specific information for countries on every continent

As levels of risk increase and the risks themselves become more complex, the International Fraud Handbook gives examiners a robust resource for more effective prevention and detection. 

Table of contents

  1. Preface
  2. Acknowledgments
  3. About the ACFE
  4. PART I
    1. Chapter 1 Introduction
      1. What Is Fraud?
      2. What Factors Lead to Fraud?
      3. The Impact of Fraud
      4. Types of Fraud Affecting Organizations
      5. Notes
    2. Chapter 2 Legal Issues Pertaining to Fraud
      1. Types of Legal Systems
      2. Definition of Evidence
      3. Admissibility of Evidence
      4. Examples of Common Evidentiary Rules in Adversarial Proceedings
      5. Chain of Custody
      6. Privileges and Protections
      7. Individual Rights during Examinations
      8. Employees’ Duties and Rights
      9. The Law Relating to Government Search and Seizure
      10. Investigations in Private Actions
      11. Notes
    3. Chapter 3 Fraud Risk Assessment
      1. What Is Fraud Risk?
      2. What Is a Fraud Risk Assessment?
      3. Who Is Responsible for the Fraud Risk Assessment?
      4. Preparing for the Fraud Risk Assessment
      5. Conducting the Fraud Risk Assessment
      6. Reporting the Results of the Fraud Risk Assessment
      7. Making an Impact with the Fraud Risk Assessment
      8. Notes
    4. Chapter 4 Preventing and Detecting Fraud
      1. Governance and Oversight
      2. Risk Management, Internal Controls, and Fraud
      3. Responsibilities for the Anti-Fraud Program
      4. Fraud Control Activities
      5. Fraud Response
      6. Notes
    5. Chapter 5 Fraud Investigation
      1. Methodology
      2. Creating a Fraud Response Plan
      3. Assessing the Need for an Investigation
      4. Preparing for the Investigation
      5. Applying the Fraud Examination Methodology
      6. Issues in Conducting Cross-Border Fraud Investigations
      7. Notes
    6. Chapter 6 Interviewing Witnesses and Suspects
      1. Planning and Preparing for an Interview
      2. Types of Interviews
      3. Interviewing Strategies
      4. Recognizing Signs of Deception
      5. Additional Interview Steps
      6. Notes
  5. PART II
    1. Chapter 7 Asia-Pacific Region
      1. Regional Fraud Trends
      2. Australia
      3. China
      4. Japan
      5. Malaysia
      6. New Zealand
      7. Philippines
      8. Singapore
      9. South Korea
      10. Taiwan
      11. Notes
    2. Chapter 8 Canada
      1. Regional Fraud Trends
      2. Canada
    3. Chapter 9 Eastern Europe and Western/Central Asia
      1. Regional Fraud Trends
      2. Bulgaria
      3. Czech Republic
      4. Poland
      5. Slovenia
    4. Chapter 10 Latin America and the Caribbean
      1. Regional Fraud Trends
      2. Brazil
      3. Chile
      4. Mexico
      5. Peru
    5. Chapter 11 Middle East and North Africa
      1. Regional Fraud Trends
      2. Cyprus
      3. Egypt
      4. Jordan
      5. Oman
      6. United Arab Emirates
    6. Chapter 12 Southern Asia
      1. Regional Fraud Trends
      2. India
      3. Pakistan
    7. Chapter 13 Sub-Saharan Africa
      1. Regional Fraud Trends
      2. Kenya
      3. Mauritius
      4. South Africa
    8. Chapter 14 United States
      1. Regional Fraud Trends
      2. United States
    9. Chapter 15 Western Europe
      1. Denmark
      2. France
      3. Germany
      4. Greece
      5. Netherlands
      6. Norway
      7. Spain
      8. Switzerland
      9. United Kingdom
  6. Index
  7. End User License Agreement

Product information

  • Title: International Fraud Handbook
  • Author(s): Joseph T. Wells
  • Release date: June 2018
  • Publisher(s): Wiley
  • ISBN: 9781118728505