Association of Certified Fraud Examiners. Fraud Examiners Manual

ACFE Inc., 2007. — 2000 p.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 Code of Professional Ethics.