{"product_id":"international-fraud-handbook-isbn-9781118728505","title":"International Fraud Handbook","description":"\u003cp\u003e\u003cb\u003eThe essential resource for fraud examiners around the globe\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe \u003ci\u003eInternational Fraud Handbook\u003c\/i\u003e 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 \u003ci\u003eReport to the Nations on Occupational Fraud and Abuse\u003c\/i\u003e 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.\u003c\/p\u003e \u003cp\u003eIn 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.\u003c\/p\u003e \u003cp\u003eThe 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.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eUnderstand the different types of fraud, their common elements, and their impacts across an organization\u003c\/li\u003e \u003cli\u003eConduct a thorough risk assessment and implement effective response and control activities\u003c\/li\u003e \u003cli\u003eLearn the ACFE’s standard investigation methodology for domestic and cross-border fraud investigations\u003c\/li\u003e \u003cli\u003eExplore fraud trends and region-specific information for countries on every continent\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eAs levels of risk increase and the risks themselves become more complex, the \u003ci\u003eInternational Fraud Handbook\u003c\/i\u003e gives examiners a robust resource for more effective prevention and detection. \u003c\/p\u003e \u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAcknowledgments xi\u003c\/p\u003e \u003cp\u003eAbout the ACFE xvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART I 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 INTRODUCTION 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 LEGAL ISSUES PERTAINING TO FRAUD 43\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 FRAUD RISK ASSESSMENT 75\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 PREVENTING AND DETECTING FRAUD 101\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 FRAUD INVESTIGATION 141\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 INTERVIEWING WITNESSES AND SUSPECTS 179\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART II 209\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 ASIA-PACIFIC REGION 211\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAustralia 213\u003c\/p\u003e \u003cp\u003eChina 218\u003c\/p\u003e \u003cp\u003eJapan 221\u003c\/p\u003e \u003cp\u003eMalaysia 225\u003c\/p\u003e \u003cp\u003eNew Zealand 227\u003c\/p\u003e \u003cp\u003ePhilippines 231\u003c\/p\u003e \u003cp\u003eSingapore 234\u003c\/p\u003e \u003cp\u003eSouth Korea 237\u003c\/p\u003e \u003cp\u003eTaiwan 241\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 CANADA 245\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 EASTERN EUROPE AND WESTERN\/CENTRAL ASIA 251\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBulgaria 253\u003c\/p\u003e \u003cp\u003eCzech Republic 256\u003c\/p\u003e \u003cp\u003ePoland 259\u003c\/p\u003e \u003cp\u003eSlovenia 262\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 LATIN AMERICA AND THE CARIBBEAN 265\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBrazil 267\u003c\/p\u003e \u003cp\u003eChile 270\u003c\/p\u003e \u003cp\u003eMexico 277\u003c\/p\u003e \u003cp\u003ePeru 281\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 MIDDLE EAST AND NORTH AFRICA 287\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCyprus 289\u003c\/p\u003e \u003cp\u003eEgypt 292\u003c\/p\u003e \u003cp\u003eJordan 294\u003c\/p\u003e \u003cp\u003eOman 296\u003c\/p\u003e \u003cp\u003eUnited Arab Emirates 298\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 SOUTHERN ASIA 303\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIndia 305\u003c\/p\u003e \u003cp\u003ePakistan 309\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 SUB-SAHARAN AFRICA 315\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eKenya 317\u003c\/p\u003e \u003cp\u003eMauritius 320\u003c\/p\u003e \u003cp\u003eSouth Africa 323\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 UNITED STATES 329\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 WESTERN EUROPE 337\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDenmark 339\u003c\/p\u003e \u003cp\u003eFrance 342\u003c\/p\u003e \u003cp\u003eGermany 349\u003c\/p\u003e \u003cp\u003eGreece 352\u003c\/p\u003e \u003cp\u003eNetherlands 354\u003c\/p\u003e \u003cp\u003eNorway 357\u003c\/p\u003e \u003cp\u003eSpain 361\u003c\/p\u003e \u003cp\u003eSwitzerland 365\u003c\/p\u003e \u003cp\u003eUnited Kingdom 368\u003c\/p\u003e \u003cp\u003eIndex 373\u003c\/p\u003e  \u003cp\u003e\u003cb\u003eD\u003csmall\u003eR\u003c\/small\u003e. JOSEPH T. WELLS, CFE, CPA,\u003c\/b\u003e 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' \u003ci\u003eBusiness and Industry Hall of Fame\u003c\/i\u003e, and he has been named to \u003ci\u003eAccounting Today's\u003c\/i\u003e list of the Top 100 Most Influential People nine times.   \u003c\/p\u003e\u003cp\u003eTechnology has made the world smaller for businesses, but it has broadened the playing field for those who commit fraud. As business operations grow more complex and sophisticated, so do the mechanisms used to defraud and disguise, locking businesses and fraudsters into an arms race that consumes increasingly more time and resources. \u003c\/p\u003e\u003cp\u003eAuthor Dr. Joseph T. Wells has spent more than forty years researching, investigating, and combatting fraud. He has seen the technology evolve and the stakes grow ever larger, and through it all, three central lessons remain: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eFraud will always exist as long as people are in positions of trust.\u003c\/li\u003e \u003cli\u003eThere are only so many types of fraud, and many share similar traits.\u003c\/li\u003e \u003cli\u003eIgnoring fraud will never make it go away—it will only grow.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe \u003ci\u003eInternational Fraud Handbook\u003c\/i\u003e expands upon these universal truths to provide a one-stop resource for combatting fraud in the modern business environment. Part I is designed to help examiners understand and recognize fraud—who commits it, what it looks like, where it occurs, and the motivations behind it—and delves into effective risk assessment, prevention, detection, and investigation techniques. As companies risk legal exposure for a lack of strong controls, the discussion also explores the relevant legal issues that must be considered for any anti-fraud strategy. \u003c\/p\u003e\u003cp\u003ePart II provides implementation guidance for organizations with cross-border operations, including jurisdiction-specific information on the anti-fraud environment for more than 35 countries around the world. Submissions from local experts provide real-world perspective and advice on general trends, information sources, and differing regulatory frameworks, plus insight on navigating regional culture and relevant laws. \u003c\/p\u003e\u003cp\u003eThe world is awakening to both the risk and opportunity of a globalized economy. Strict anti-bribery laws and more stringent risk management guidelines are a step in the right direction, but nations have yet to achieve any kind of global uniformity in regulation, implementation, and enforcement. The \u003ci\u003eInternational Fraud Handbook\u003c\/i\u003e clears a path through the tangled international regulatory maze, equipping examiners with the information they need to design and implement a robust anti-fraud program.   \u003c\/p\u003e\u003cp\u003e\u003cb\u003eTHE MUST-HAVE GUIDE TO FRAUD AND EFFECTIVE COUNTER-STRATEGIES AROUND THE WORLD\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eThe rise of the global economy brings both opportunity and risk, and the risks are becoming increasingly difficult to manage. Fraud exists everywhere, and as technology grows more sophisticated, so do the crimes. Business operations routinely reach across borders, and though countries around the world are implementing stricter anti-fraud measures, little uniformity exists. \u003c\/p\u003e\u003cp\u003eThe \u003ci\u003eInternational Fraud Handbook\u003c\/i\u003e offers comprehensive guidance for developing a robust anti-fraud program anywhere in the world. Opening with a primer on the types of fraud and their impact and prevalence, this book provides expert insight on risk assessment, incident response, and control measures, including the standard investigation methodology used by the Association of Certified Fraud Examiners. Information gathered from actual fraud examiners in the field provides nation-specific details on the foundational anti-fraud frameworks, cultural considerations, regulatory requirements, investigation considerations, and other critical factors cross-border engagements entail, helping examiners navigate the uneven complexities of transnational activities. \u003c\/p\u003e\u003cp\u003eProviding a clear handbook for both domestic and international anti-fraud strategy, this book is an invaluable resource for examiners, auditors, controllers, or anyone tasked with protecting their organization against fraud.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989447327973,"sku":"NP9781118728505","price":89.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118728505.jpg?v=1761784136","url":"https:\/\/k12savings.com\/products\/international-fraud-handbook-isbn-9781118728505","provider":"K12savings","version":"1.0","type":"link"}