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International Fraud Handbook

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International Fraud Handbook

Joseph T. Wells

ISBN: 978-1-118-72853-6 May 2018 416 Pages

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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. 

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