LEADER 04461nam 2200565 450 001 9910814380003321 005 20210604101738.0 010 $a1-118-72853-X 010 $a1-118-72855-6 010 $a1-119-44870-0 035 $a(CKB)4100000004385193 035 $a(Au-PeEL)EBL5399249 035 $a(CaPaEBR)ebr11559489 035 $a(OCoLC)1038495773 035 $a(CaSebORM)9781118728505 035 $a(MiAaPQ)EBC5399249 035 $a(PPN)243030630 035 $a(EXLCZ)994100000004385193 100 $a20180620d2018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aInternational fraud handbook /$fDr. Joseph T. Wells 205 $a1st edition 210 1$aHoboken, New Jersey :$cJohn Wiley & Sons, Inc.,$d[2018] 215 $a1 online resource (410 pages) 300 $aIncludes index. 311 $a1-118-72850-5 320 $aIncludes bibliographical references and index. 327 $aIntroduction -- Legal issues pertaining to fraud -- Fraud risk assessment -- Preventing and detecting fraud -- Fraud investigation -- Interviewing witnesses and suspects -- Asia-Pacific region -- Canada -- Eastern Europe and Western/Central Asia -- Latin America and the Caribbean -- Middle East and North Africa -- Southern Asia -- Sub-Saharan Africa -- United States -- Western Europe. 330 $aThe 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 effecti... 606 $aFraud$xPrevention 606 $aFraud$xLaw and legislation 606 $aFraud 606 $aFraud investigation 615 0$aFraud$xPrevention. 615 0$aFraud$xLaw and legislation. 615 0$aFraud. 615 0$aFraud investigation. 676 $a364.16/3 700 $aWells$b Joseph T.$0866165 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910814380003321 996 $aInternational fraud handbook$94123922 997 $aUNINA