International Fraud Handbook

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.

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 

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.