International Fraud Handbook

Index

• Accountants, on investigation team, 145
• Accountant-client privilege, 56
• Accounting changes, 35
• Accounting department, as information source, 157–158
• Accounts payable fraud, 132
• Accusatory model (interviewing), 196–198
• Acts, fraudulent, 4
• Act on the Protection of Personal Information (Japan), 223, 224
• Actus reus, 182
• Admissibility:
  • of confessions, 63
  • of evidence, 46–48
• Admission-seeking questions, in interviews, 192–193
• Adversarial proceedings, 44, 46
• Adverse testimony privilege, 55
• Africa, see Middle East and North Africa; Sub-Saharan Africa
• Age, of interviewee, 180
• Agency of the Republic of Slovenia for Public Legal Records and Related Services (AJPES), 262
• Agents, external fraud by, 37
• Alibis, 198
• Allegations, 152–153
• Altered checks, 14–15
• Altered expenses, 19
• Anonymity, in whistle-blowing policies, 118–119
• Anonymous feedback mechanisms, 84
• Anti-Corruption Commission Act (Malaysia), 227
• Anti-Corruption Law (Brazil), 269
• Anti-fraud controls:
  • in Asia-Pacific region, 211, 213e
  • in Canada, 245, 247e
  • in Eastern Europe and Western/Central Asia, 251, 253e
  • in Latin America and the Caribbean, 265, 267e
  • in Middle East and North Africa, 287, 289e
  • in Southern Asia, 303, 305e
  • in Sub-Saharan Africa, 315, 317e
  • in United States, 329, 331e
  • in Western Europe, 337, 339e
• Anti-fraud policies:
  • in anti-fraud programs, 104–106
  • and fraud risk assessment, 99
• Anti-fraud programs, 101–139
  • anti-fraud policy in, 104–106
  • and employee policies, 124, 128
  • and employee support, 121–122
  • and hiring ...