Description
Book SynopsisWritten by members of the leading global anti-fraud association, the Association of Certified Fraud Examiners (ACFE), this book provides comprehensive anti-fraud guidance from an international lens, covering bribery, cross-border investigations, and providing global examples and cases on the major types of fraud.
Table of ContentsPreface ix
Acknowledgments xi
About the ACFE xvii
PART I 1
1 INTRODUCTION 3
2 LEGAL ISSUES PERTAINING TO FRAUD 43
3 FRAUD RISK ASSESSMENT 75
4 PREVENTING AND DETECTING FRAUD 101
5 FRAUD INVESTIGATION 141
6 INTERVIEWING WITNESSES AND SUSPECTS 179
PART II 209
7 ASIA-PACIFIC REGION 211
Australia 213
China 218
Japan 221
Malaysia 225
New Zealand 227
Philippines 231
Singapore 234
South Korea 237
Taiwan 241
8 CANADA 245
9 EASTERN EUROPE AND WESTERN/CENTRAL ASIA 251
Bulgaria 253
Czech Republic 256
Poland 259
Slovenia 262
10 LATIN AMERICA AND THE CARIBBEAN 265
Brazil 267
Chile 270
Mexico 277
Peru 281
11 MIDDLE EAST AND NORTH AFRICA 287
Cyprus 289
Egypt 292
Jordan 294
Oman 296
United Arab Emirates 298
12 SOUTHERN ASIA 303
India 305
Pakistan 309
13 SUB-SAHARAN AFRICA 315
Kenya 317
Mauritius 320
South Africa 323
14 UNITED STATES 329
15 WESTERN EUROPE 337
Denmark 339
France 342
Germany 349
Greece 352
Netherlands 354
Norway 357
Spain 361
Switzerland 365
United Kingdom 368
Index 373
