The Accredited Counter Fraud Specialist Handbook

The Accredited Counter Fraud Specialist Handbook offers an in–depth, step–by–step guide to counter fraud work in England and Wales, focusing on each individual stage of the investigation process. Covering all of the elements required for successful completion of the ACFS qualification, the handbook provides a comprehensive guide to all of the key components of an efficient, legally compliant and professional fraud investigation.

Coverage includes:

The emergence of the Counter Fraud Specialist Legislation relating to fraud (including the Fraud Act, Bribery Act, Theft Acts) and investigations (including the Human Rights Act, Criminal Procedures and Investigations Act, and Regulation of Investigatory Powers Act) Organising and planning an investigation Covert investigation Investigative Interviewing Rules of disclosure and evidence Courtroom procedures Civil law

The handbook concludes with a compendium of resources, with details of relevant organisations, legislation, codes of practice, and model forms, making The Accredited Counter Fraud Specialist Handbook the complete resource for trainee, recently appointed and experienced Counter Fraud Specialists alike.

1 How the counter fraud profession developed and what the counter fraud professional should be 1

2 The Fraud Act 2006 and fraud related legislation 17

3 Governing legislation 53

4 Organising and planning an investigation 101

5 Covert investigation 123

6 Investigative interviewing 143

7 Rules of disclosure and evidence 165

8 The courtroom process 189

9 Civil law 205

10 Resource compendium 225

References 275

Index 285

MARTIN TUNLEY is a Senior Lecturer in Counter Fraud Studies at the Institute of Criminal Justice Studies, University of Portsmouth. He is an Accredited Counter Fraud Specialist, an Accredited Counter Fraud Manager and an Accredited Criminal Intelligence Analyst.

ANDREW WHITTAKER is a Senior Manager with PKF Littlejohn LLP. He is chair of the Counter Fraud Professional Accreditation Board′s Training and Education Committee and is an Accredited Counter Fraud Trainer, an Accredited Counter Fraud Specialist and an Accredited Security Management Specialist.

JIM GEE is Head of Forensic and Counter Fraud Services at PKF Littlejohn LLP, Chair of the Centre for Counter Fraud Studies, and a Visiting Professor at the University of Portsmouth. Jim was founding CEO of the NHS Counter Fraud Service, and has worked for Governments and private companies in 38 countries, including as a senior advisor on fraud to the UK Attorney General.

MARK BUTTON is Director of the Centre for Counter Fraud Studies at the Institute of Criminal Justice Studies, University of Portsmouth. Mark also holds the position of Head of Secretariat of the Counter Fraud Professional Accreditation Board.