Fraud Examiners Manual

2017 International Edition

Law
HOME FINANCIAL TRANSACTIONS AND FRAUD SCHEMES LAW INVESTIGATION FRAUD PREVENTION AND DETERRENCE SEARCH

ŒŒ Table of Contents ŒŒ Tax Fraud

ŒŒ Overview of the Legal System ŒŒ Individual Rights During Examinations

ŒŒ The Law Related to Fraud ŒŒ The Criminal Justice System

ŒŒ Bankruptcy (Insolvency) Fraud ŒŒ The Civil Justice System

ŒŒ Securities Fraud ŒŒ Basic Principles of Evidence

ŒŒ Money Laundering ŒŒ Testifying

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© 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.
Fraud Examiners Manual
2017 International Edition
Investigation
HOME FINANCIAL TRANSACTIONS AND FRAUD SCHEMES LAW INVESTIGATION FRAUD PREVENTION AND DETERRENCE SEARCH

ŒŒ Table of Contents ŒŒ Data Analysis and Reporting Tools ŒŒ Appendix D: Additional

Information Sources
ŒŒ Planning and Conducting ŒŒ Digital Forensics
a Fraud Examination ŒŒ Appendix E: Sample Fraud
ŒŒ Tracing Illicit Transactions Examination Reports
ŒŒ Analyzing Documents
ŒŒ Report Writing
ŒŒ Interview Theory and Application
ŒŒ Appendix A: Engagement
ŒŒ Interviewing Suspects and Signed and Advisory Letters
Statements
ŒŒ Appendix B: Fraud Examination
ŒŒ Covert Examinations
SEARCH Checklist

ŒŒ Sources of Information ŒŒ Appendix C: Sample Forms

© 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.