Full 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.
Contents
Preface ix
Acknowledgments xi
About the ACFE xvii
PART I 1
1 INTRODUCTION 3
2 LEGAL ISSUES PERTAINING TO FRAUD 43
3 FRAUD RISK ASSESSMENT 75
4 PREVENTING AND DETECTING FRAUD 101
5 FRAUD INVESTIGATION 141
6 INTERVIEWING WITNESSES AND SUSPECTS 179
PART II 209
7 ASIA-PACIFIC REGION 211
Australia 213
China 218
Japan 221
Malaysia 225
New Zealand 227
Philippines 231
Singapore 234
South Korea 237
Taiwan 241
8 CANADA 245
9 EASTERN EUROPE AND WESTERN/CENTRAL ASIA 251
Bulgaria 253
Czech Republic 256
Poland 259
Slovenia 262
10 LATIN AMERICA AND THE CARIBBEAN 265
Brazil 267
Chile 270
Mexico 277
Peru 281
11 MIDDLE EAST AND NORTH AFRICA 287
Cyprus 289
Egypt 292
Jordan 294
Oman 296
United Arab Emirates 298
12 SOUTHERN ASIA 303
India 305
Pakistan 309
13 SUB-SAHARAN AFRICA 315
Kenya 317
Mauritius 320
South Africa 323
14 UNITED STATES 329
15 WESTERN EUROPE 337
Denmark 339
France 342
Germany 349
Greece 352
Netherlands 354
Norway 357
Spain 361
Switzerland 365
United Kingdom 368
Index 373
