NCJ Number
124374
Date Published
1989
Length
451 pages
Annotation
This manual on fraud financial investigations covers investigation, law, fraud auditing, criminology, and ethics.
Abstract
The investigation section of the manual addresses the basics of interview, interrogation, report writing, and the documentation of frauds. It covers the evaluation of deception, development of sources and informants, and public information resources. The law section covers the elements of fraud offenses and legal reasoning and methodology used in developing fraud cases. The fraud-auditing section deals with the fundamental accounting and auditing issues necessary to follow accounting and other concealment clues involving fraud. The basics of internal controls and how they relate to fraud prevention and detection are explained. The criminology section examines why people commit crime and provides an overview of the criminal justice system. Fraud and white-collar crime data are provided to elucidate possible causes of fraud. Crime prevention is considered as well. The section on ethics covers the principal schools of thought on morality and ethics and presents common dilemmas that confront the fraud examiner. The Code of Professional Conduct for Certified Fraud Examiners is provided.