International Fraud Handbook

ISBN-13: 9781118728505 / Angielski / Twarda / 2018 / 416 str.

Joseph T. Wells

Opis

Anti-fraud measures from a global perspective Written by members of the leading global anti-fraud association, the Association of Certified Fraud Examiners (ACFE), The International Fraud Handbook provides comprehensive anti-fraud guidance from an international lens, covering bribery, cross-border investigations, and providing global examples and cases on the major types of fraud.

• Contains cases and examples from around the world submitted by actual fraud examiners in the field
• Covers global fraud issues like bribery and cross-border investigations
• Includes new statistics from 2011 Report to the Nation providing real world impact of the different types of fraud
• Provides resources for investigators and those charged with fraud prevention and controls

With the rise of the global economy comes tremendous opportunities, as well as new risks that are increasingly difficult to manage. The International Fraud Handbook equips you with the steps to take to mitigate the risk of fraud occurring in their organization.

Spis treści

Preface

Acknowledgments

About the ACFE

Part I

Chapter 1 Introduction

Chapter 2 Legal Issues Pertaining to Fraud

Chapter 3 Fraud Risk Assessment

Chapter 4 Preventing and Detecting Fraud

Chapter 5 Fraud Investigation

Chapter 6 Interviewing Witnesses and Suspects

Part II

Chapter 7 Asia–Pacific Region

Chapter 8 Canada

Chapter 9 Eastern Europe and Western/Central Asia

Chapter 10 Latin America and the Caribbean

Chapter 11 Middle East and North Africa

Chapter 12 Southern Asia

Chapter 13 Sub–Saharan Africa

Chapter 14 United States

Chapter 15 Western Europe

Index 

O autorze

DR. JOSEPH T. WELLS, CFE, CPA, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE). His landmark research in fraud detection and deterrence has earned him induction into the American Institute of Certified Public Accountants′ Business and Industry Hall of Fame, and he has been named to Accounting Today′s list of the Top 100 Most Influential People nine times.

Blurb

THE MUST–HAVE GUIDE TO FRAUD AND EFFECTIVE COUNTER–STRATEGIES AROUND THE WORLD

The rise of the global economy brings both opportunity and risk, and the risks are becoming increasingly difficult to manage. Fraud exists everywhere, and as technology grows more sophisticated, so do the crimes. Business operations routinely reach across borders, and though countries around the world are implementing stricter anti–fraud measures, little uniformity exists.

The International Fraud Handbook offers comprehensive guidance for developing a robust anti–fraud program anywhere in the world. Opening with a primer on the types of fraud and their impact and prevalence, this book provides expert insight on risk assessment, incident response, and control measures, including the standard investigation methodology used by the Association of Certified Fraud Examiners. Information gathered from actual fraud examiners in the field provides nation–specific details on the foundational anti–fraud frameworks, cultural considerations, regulatory requirements, investigation considerations, and other critical factors cross–border engagements entail, helping examiners navigate the uneven complexities of transnational activities.

Providing a clear handbook for both domestic and international anti–fraud strategy, this book is an invaluable resource for examiners, auditors, controllers, or anyone tasked with protecting their organization against fraud.