Full Description
Fraud: The Counter Fraud Practitioner's Handbook looks at fraud investigation methods and explores the practical options for preventing and remedying fraud. An effective fraud and financial crime strategy involves intelligence and prevention, criminal and civil legal procedures, and asset recovery, all of which may involve investigators, internal auditors, security managers, in-house and external legal counsel and advisors. Your strategy depends on the outcomes you are seeking, the nature of the fraud or crime committed and the countries involved. Fraud provides a clear picture of the role of compliance, civil and criminal legal process in any fraud strategy. Chapters then cover investigation strategies for each of the following types of fraud: benefit, health, procurement, employee, telecoms, fiscal, corporate, charity, legal and accounting. Part Three explores the practical options for fraud prevention and remediation, including both civil and criminal asset recovery. This is an essential reference for both public and private sector fraud and security specialists who need to understand the strengths and weaknesses of each element of their organization's strategy against fraud and are seeking to learn from the approach of their colleagues in other industries or organizations. Written by and for practitioners, it is a handbook that deals with the knowledge, detail and the craft that underpins all effective anti-fraud work.
Contents
Book Overview and Structure; I: Themes, Trends and Perspectives; 1: Trends and Costs of Fraud; 2: Why Commit Fraud?; 3: The Changing Fraud Environment; 4: Policing and Regulating Financial Services; 5: Policing and Regulating the Professionals; 6: Non-Law Enforcement Approaches to the Investigation of Fraud; 7: Accounts and Management Fraud; 8: Law Enforcement Approaches to the Investigation of Fraud; II: Fraud: How to Investigate �€�; 9: Criminal Fraud; 10: Corporate Fraud; 11: Local Government Benefit Fraud; 12: Procurement Fraud; 13: Company Investigations; 14: Charity Fraud; 15: Solicitor Fraud; 16: Insurance Fraud; 17: Telecoms Fraud; 18: Employee Fraud; 19: Bribery and Corruption; 20: Fraud as a Financial Investigation; 21: Using Intelligence; 22: Using the Internet as an Investigative Tool; 23: Using Digital Forensics; III: Prevention; 24: Managing Fraud Risk in a Regulated Environment; 25: The Role of Corporate Governance; 26: The Role of Audit; 27: Whistleblowing; 28: How to Prevent Internal Fraud; IV: Sanction Routes; 29: The Disciplinary Route; 30: The Confiscation Route; 31: The Civil Route; 32: The Prosecution Route
