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    Fraud Examiners Manual: (International Edition) Investigation

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    This document is the 2017 edition of the Fraud Examiners Manual published internationally. It contains information for fraud examiners to conduct investigations and prevent fraud. The manual includes appendices with sample engagement letters, checklists, forms, directories of organizations and additional resources. It also contains sections on understanding criminal behavior, types of white-collar crimes, corporate governance, management and auditor responsibilities for fraud prevention, and establishing fraud prevention programs.

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    Fraud Examiners Manual: (International Edition) Investigation

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    Citra
    418 views2 pages
    This document is the 2017 edition of the Fraud Examiners Manual published internationally. It contains information for fraud examiners to conduct investigations and prevent fraud. The manual includes appendices with sample engagement letters, checklists, forms, directories of organizations and additional resources. It also contains sections on understanding criminal behavior, types of white-collar crimes, corporate governance, management and auditor responsibilities for fraud prevention, and establishing fraud prevention programs.

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    This document is the 2017 edition of the Fraud Examiners Manual published internationally. It contains information for fraud examiners to conduct investigations and prevent fraud. The manual includes appendices with sample engagement letters, checklists, forms, directories of organizations and additional resources. It also contains sections on understanding criminal behavior, types of white-collar crimes, corporate governance, management and auditor responsibilities for fraud prevention, and establishing fraud prevention programs.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    418 views2 pages

    Fraud Examiners Manual: (International Edition) Investigation

    Uploaded by

    Citra
    This document is the 2017 edition of the Fraud Examiners Manual published internationally. It contains information for fraud examiners to conduct investigations and prevent fraud. The manual includes appendices with sample engagement letters, checklists, forms, directories of organizations and additional resources. It also contains sections on understanding criminal behavior, types of white-collar crimes, corporate governance, management and auditor responsibilities for fraud prevention, and establishing fraud prevention programs.

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    of 2

    FRAUD EXAMINERS MANUAL

    (INTERNATIONAL EDITION)

    INVESTIGATION

    APPENDIX A: ENGAGEMENT AND ADVISORY LETTERS


    Fraud Examination Engagement Letters.................................................................................. 3.1101
    Fraud Examination Advisory Letters ........................................................................................ 3.1103

    APPENDIX B: FRAUD EXAMINATION CHECKLIST


    Fraud Examination Checklist ..................................................................................................... 3.1201

    APPENDIX C: SAMPLE FORMS


    Consent to Search ........................................................................................................................ 3.1301
    Customer Consent and Authorization for Access to Financial Records ............................. 3.1303
    Fraud Incident Report Log ......................................................................................................... 3.1304
    Inventory of Evidence and Chain of Custody Log ................................................................. 3.1306
    Evidence Control Log ................................................................................................................. 3.1307

    APPENDIX D: ADDITIONAL INFORMATION SOURCES


    Directories ..................................................................................................................................... 3.1401
    Banks and Financial Institutions ................................................................................................ 3.1407
    International Law Enforcement Organizations....................................................................... 3.1409

    APPENDIX E: SAMPLE FRAUD EXAMINATION REPORTS


    Short-Form Report ...................................................................................................................... 3.1502
    Long-Form Report ...................................................................................................................... 3.1509

    2017 Fraud Examiners Manual (International) xi


    FRAUD EXAMINERS MANUAL
    (INTERNATIONAL EDITION)

    SECTION 4
    FRAUD PREVENTION AND DETERRENCE

    UNDERSTANDING CRIMINAL BEHAVIOR


    Behavioral Analysis and the Prevention of Fraud ................................................................... 4.101
    Why People Obey the Law ......................................................................................................... 4.108
    Theories of Crime Causation ..................................................................................................... 4.117

    WHITE-COLLAR CRIME
    What Is White-Collar Crime? ..................................................................................................... 4.201
    Crimes of the Middle Classes—A Look at White-Collar Crime .................................................. 4.203
    Organizational Crime .................................................................................................................. 4.212
    Occupational Fraud ..................................................................................................................... 4.226
    Research in Occupational Fraud and Abuse ............................................................................ 4.227

    CORPORATE GOVERNANCE
    What Is Corporate Governance? ............................................................................................... 4.301
    Who Is Involved in Corporate Governance?........................................................................... 4.301
    The Role of Corporate Governance in Fighting Fraud.......................................................... 4.306
    Principles of Corporate Governance ........................................................................................ 4.307
    Establishing a Corporate Governance Framework................................................................. 4.321
    Corporate Governance Codes and Guidance .......................................................................... 4.322

    MANAGEMENT’S FRAUD-RELATED RESPONSIBILITIES


    The Legal Foundation for Management’s Fraud-Related Responsibilities.......................... 4.401
    Management’s Responsibility for Internal Controls ............................................................... 4.402
    Management’s Responsibility for an Effective Corporate Compliance
    and Ethics Program .................................................................................................................. 4.406
    Document Retention Policies .................................................................................................... 4.415

    AUDITORS’ FRAUD-RELATED RESPONSIBILITIES


    External Audit Standards Related to Fraud ............................................................................. 4.501
    Internal Auditors’ Fraud-Related Responsibilities .................................................................. 4.525
    International Standards for Government Auditing................................................................. 4.532

    FRAUD PREVENTION PROGRAMS


    Selling Fraud Prevention to Management ................................................................................ 4.601
    Procedures to Prevent Fraud...................................................................................................... 4.602
    Anti-Fraud Policy ......................................................................................................................... 4.615

    xii 2017 Fraud Examiners Manual (International)

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