International Fraud Handbook.

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.

Other Legal Actions That Could Arise during Private Investigations -- Data Privacy -- Notes -- Chapter 3 Fraud Risk Assessment -- What Is Fraud Risk? -- Factors That Influence Fraud Risk -- Types of Fraud Risks -- What Is a Fraud Risk Assessment? -- Benefits of a Fraud Risk Assessment -- Who Is Responsible for the Fraud Risk Assessment? -- Designating the Best Sponsor -- Who Should Conduct the Fraud Risk Assessment? -- Preparing for the Fraud Risk Assessment -- Identify the Information to Be Gathered -- Determine the Best Techniques to Use in Conducting the Fraud Risk Assessment -- Obtain the Sponsor's Agreement on the Work to Be Performed -- Educate Employees and Openly Promote the Process -- Conducting the Fraud Risk Assessment -- Identify Potential Inherent Fraud Risks and Schemes -- Assess the Likelihood of Occurrence of the Identified, Inherent Fraud Risks -- Assess the Impact of the Inherent Fraud Risks to the Organization -- Evaluate Which Parties Are Most Likely to Commit Fraud -- Identify and Map Existing Internal Controls to the Relevant Inherent Fraud Risks -- Evaluate Whether the Identified Controls Are Operating Effectively and Efficiently -- Identify, Evaluate, and Respond to Residual Fraud Risks -- Reporting the Results of the Fraud Risk Assessment -- Report Objective, Not Subjective, Results -- Keep It Simple -- Focus on What Really Matters -- Identify Actions That Are Clear and Measurable -- Making an Impact with the Fraud Risk Assessment -- Begin a Dialogue across the Company -- Look for Fraud in High-Risk Areas -- Hold Responsible Parties Accountable for Progress -- Keep the Assessment Alive and Relevant -- Modify or Create the Code of Conduct, Ethics Policy, and Anti-Fraud Policy -- Monitor Key Controls -- Note -- Chapter 4 Preventing and Detecting Fraud -- Governance and Oversight -- Creating an Anti-Fraud Culture.

Anti-Fraud Policy -- Whistle-Blower Policy -- Risk Management, Internal Controls, and Fraud -- Fraud and Risk Management -- Fraud and Internal Controls -- Responsibilities for the Anti-Fraud Program -- Board of Directors -- Audit Committee -- Executive and Senior Management -- Middle Management -- Internal Auditors -- Risk and Control Personnel -- Staff Members -- Fraud Control Activities -- Personnel-Focused Controls -- Process- and Policy-Focused Controls -- Examples of Scheme-Specific Control Activities -- Fraud Response -- Disciplining the Perpetrator(s) -- Identifying and Remedying the Underlying Issues -- Communicating about the Fraud -- Notes -- Chapter 5 Fraud Investigation -- Methodology -- Creating a Fraud Response Plan -- Assessing the Need for an Investigation -- Preparing for the Investigation -- Establishing Predication -- Developing a Plan -- Assembling the Investigation Team -- Further Defining the Goal or Purpose of the Investigation -- Notifying Relevant Parties -- Developing a Fraud Theory -- Determining the Scope of the Investigation -- Finalize the Case Plan -- Applying the Fraud Examination Methodology -- Collecting and Analyzing Evidence -- Interviewing Witnesses and Suspects -- Reporting the Case -- Working with Law Enforcement -- Working with Foreign Governments -- Issues in Conducting Cross-Border Fraud Investigations -- Cost -- Language Differences -- Cultural Differences -- Differing Laws -- High-Risk Regions -- Lack of Access to Information -- Logistical Issues with Cross-Border Investigations -- Notes -- Chapter 6 Interviewing Witnesses and Suspects -- Planning and Preparing for an Interview -- Understanding the Interview's Role in the Investigation -- Understanding the Interviewee -- Legal Considerations -- Offenses and Points to Prove or Disprove -- Practical Arrangements -- Types of Interviews -- Interviews by Subject.

Interviews by Purpose -- Interviewing Strategies -- Types of Questions -- Interview Methodologies -- Recognizing Signs of Deception -- Verbal Signs of Deception -- Nonverbal Signs of Deception -- Additional Interview Steps -- Sensitive Issues and Questions -- Obtaining Confessions -- Follow-up Interviews -- Part II -- Chapter 7 Asia-Pacific Region -- Regional Fraud Trends -- Australia -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- China -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Japa n -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Malaysia -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- New Zealand -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Philippines -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Singapore -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- South Korea -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Taiwan -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Chapter 8 Canada -- Regional Fraud Trends -- Canada -- Contributor -- Sources of Information -- Legal and Regulatory Environment.

Anti-Fraud Programs -- Considerations in Fraud Investigations -- Chapter 9 Eastern Europe and Western/Central Asia -- Regional Fraud Trends -- Bulgaria -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Czech Republic -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Poland -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Slovenia -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Chapter 10 Latin America and the Caribbean -- Regional Fraud Trends -- Brazil -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Chile -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Mexico -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Peru -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Chapter 11 Middle East and North Africa -- Regional Fraud Trends -- Cyprus -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Egypt -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Jordan -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations.

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