Fraud Examiners Manual

2017 International Edition

Fraud Prevention and Deterrence
HOME FINANCIAL TRANSACTIONS AND FRAUD SCHEMES LAW INVESTIGATION FRAUD PREVENTION AND DETERRENCE SEARCH

ŒŒ Table of Contents ŒŒ Fraud Prevention Programs

ŒŒ Understanding Criminal Behavior ŒŒ Fraud Risk Assessment

ŒŒ White-Collar Crime ŒŒ Fraud Risk Management

ŒŒ Corporate Governance ŒŒ Ethics for Fraud Examiners

ŒŒ Management’s Fraud-Related Responsibilities ŒŒ ACFE Code of Professional Ethics

ŒŒ Auditors’ Fraud-Related Responsibilities ŒŒ CFE Code of Professional Standards

SEARCH

© 2017 Association of Certified Fraud Examiners, Inc. “ACFE,” “CFE,” “Certified Fraud Examiner,” “CFE Exam Prep Course,” “Fraud Magazine,”
“Association of Certified Fraud Examiners,” “Report to the Nations,” the ACFE Seal, the ACFE Logo and related trademarks, names and logos are
the property of the Association of Certified Fraud Examiners, Inc., and are registered and/or used in the U.S. and countries around the world.
1990–2017 by the Association of Certified Fraud Examiners, Inc.
The original purchaser of this volume is authorized to print one copy solely for his or her
personal use. The original purchaser may also reproduce in any form or by any means up to
25 pages contained in this work for noncommercial or educational use. Such reproduction
requires no further permission from the authors or publisher and/or payment of any
permission fee as long as proper credit is given.
Except as specified above, no portion of this work may be reproduced or transmitted in any
form or by any means, electronic or mechanical, including photocopying, recording, or by
any information storage and retrieval system without the written permission of the ACFE.

ISBN 978-1-889277-56-8

716 West Avenue

Austin, Texas 78701
United States of America
(800) 245-3321/(512) 478-9000
ACFE.com

DISCLAIMER
No publication could cover all of the rules and regulations applicable for every country around the
globe. The editors of this work have attempted to provide general information about concepts and
methods of fraud detection, investigation, and prevention that are commonly used worldwide.
Because this publication is a compendium of information from various countries and jurisdictions,
the specific laws, rules, regulations, and terminology may (and probably will) vary in your area.

Every effort has been made to ensure that the contents of this publication are accurate and free from
error. However, it is possible that errors exist, both typographical and in content. Therefore, the
information provided herein should be used only as a guide and not as the only source of reference.

This publication is not intended to be a legal or accounting reference, and nothing contained herein
is to be considered as the rendering of legal or accounting advice for specific subjects or areas.
Readers are responsible for obtaining such advice from legal or accounting professionals in their
jurisdictions. This publication and any forms or samples within are intended for educational and
informational purposes only.

Descriptions of products, software programs, organizations, service organizations, etc., are provided
as a convenience to the reader. Readers are advised to obtain further information from the provider
of the product or service before purchasing.

The author, advisors, and publishers shall have neither liability nor responsibility to any person or
entity with respect to any loss, damage, or injury caused or alleged to be caused directly or indirectly
by any information contained in or omitted from this publication.