International Fraud Handbook: (ACFE Series)

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. 

Table of Contents:
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

About the Author :
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.