International fraud handbook

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.

Intro -- International Fraud Handbook -- Contents -- Preface -- Acknowledgments -- About the ACFE -- Part I -- Chapter 1 Introduction -- What Is Fraud? -- Components of Fraud -- What Factors Lead to Fraud? -- The Fraud Triangle -- Control Weaknesses -- The Impact of Fraud -- All Organizations Are Susceptible to Fraud -- The High Cost of Occupational Fraud -- The Indirect Costs -- Types of Fraud Affecting Organizations -- Occupational Fraud -- External Fraud -- Notes -- Chapter 2 Legal Issues Pertaining to Fraud -- Types of Legal Systems -- Religious and Secular Systems -- Common Law and Civil Law Systems -- Definition of Evidence -- Three Basic Forms of Evidence -- Direct versus Circumstantial Evidence -- Admissibility of Evidence -- Relevant -- Authentic -- Admissibility of Testimonial Evidence -- Examples of Common Evidentiary Rules in Adversarial Proceedings -- The Rule against Character Evidence -- The Rule against Opinion Testimony -- The Rule against Hearsay -- Chain of Custody -- Privileges and Protections -- Legal Professional Privileges -- Legal Work Privileges -- Self-Evaluation Privilege -- Marital Privilege -- Parent-Child Privilege -- Law Enforcement Privilege to Withhold the Identity of an Informant -- Accountant-Client Privilege -- Other Privileges -- Judicial Treatment of Privileges from Foreign Jurisdictions -- Individual Rights during Examinations -- Employees' Duties and Rights -- Employees' Duty to Cooperate -- Duty to Preserve Information Relevant to Litigation -- Employees' Contractual Rights -- Whistle-Blower Protections -- Employees' Privacy Rights in the Workplace -- Individuals' Rights and Obligations under Criminal Law -- The Law Relating to Government Search and Seizure -- Search Warrants -- Investigations in Private Actions -- Defamation -- Privacy Laws.

Introduction -- Legal issues pertaining to fraud -- Fraud risk assessment -- Preventing and detecting fraud -- Fraud investigation -- Interviewing witnesses and suspects -- Asia-Pacific region -- Canada -- Eastern Europe and Western/Central Asia -- Latin America and the Caribbean -- Middle East and North Africa -- Southern Asia -- Sub-Saharan Africa -- United States -- Western Europe