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International Fraud Handbook : Prevention and Detection.
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...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Somerset :
John Wiley & Sons, Incorporated,
2018.
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| Colección: | ACFE Ser.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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 EvidenceDirect 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 PrivilegesJudicial 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.
- NotesChapter 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 AssessmentIdentify 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.