Fraud Examiners Manual

Learn about the latest fraud examination techniques, methods and procedures in the four sections of the Fraud Examiners Manual: 

Section I: Financial Transactions and Fraud Schemes
Describes hundreds of fraud schemes, including red flags and prevention and detection mechanisms. This section also provides information about basic accounting concepts.

Section II: Law
Focuses on the statutes and common law principles involved in prosecuting fraudsters through both the criminal and civil systems, as well as legal pitfalls you might encounter while conducting an investigation.

Section III: Investigation
Provides the basic tools and techniques necessary to gather information and evidence when conducting a fraud examination and identifying perpetrators. The appendices contain a sample fraud examination report, a fraud examination checklist and sample engagement and advisory letters.

Section IV: Fraud Prevention and Deterrence
 Explores why people commit fraud and what can be done to prevent it. Topics covered in this section include developing corporate governance practices, fraud prevention programs, fraud risk assessment and management and managers' and auditors' fraud-related responsibilities.