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FRAUD EXAMINERS MANUAL

TABLE OF CONTENTS

VOLUME I
SECTION 1
FINANCIAL TRANSACTIONS AND FRAUD SCHEMES
ACCOUNTING CONCEPTS
Accounting Basics ........................................................................................................................
Financial Statements ....................................................................................................................
Generally Accepted Accounting Principles (GAAP) ..............................................................

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FINANCIAL STATEMENT FRAUD
What Is Financial Statement Fraud?..........................................................................................
The Cost of Financial Statement Fraud ....................................................................................
Why Financial Statement Fraud Is Committed .......................................................................
Trends in Financial Statement Fraud ........................................................................................
Financial Statement Fraud Schemes ..........................................................................................
What Red Flags Are Associated with Financial Statement Fraud Generally? .....................
Detection of Fraudulent Financial Statement Schemes .........................................................
Financial Statement Analysis ......................................................................................................
Interviews in Fraudulent Financial Statement Cases ..............................................................
Prevention of Financial Statement Fraud .................................................................................

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ASSET MISAPPROPRIATION: CASH RECEIPTS
Skimming .......................................................................................................................................
Cash Larceny.................................................................................................................................

1.301
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ASSET MISAPPROPRIATION: FRAUDULENT DISBURSEMENTS
Register Disbursement Schemes ................................................................................................
Check Tampering .........................................................................................................................
Billing Schemes.............................................................................................................................
Payroll Fraud .................................................................................................................................
Expense Reimbursement Schemes ............................................................................................

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ASSET MISAPPROPRIATION: INVENTORY AND OTHER ASSETS
Misuse of Inventory and Other Assets .....................................................................................
Theft of Inventory and Other Assets........................................................................................
Misappropriation of Intangible Assets ......................................................................................

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2013 Fraud Examiners Manual

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................................................................................................................................611 1......................................FRAUD EXAMINERS MANUAL FINANCIAL TRANSACTIONS AND FRAUD SCHEMES BRIBERY AND CORRUPTION Corruption ................................................... 1...............................792 FINANCIAL INSTITUTION FRAUD Embezzlement Schemes ........................................................ Conflicts of Interest ................................................. A Closer Look at Databases .........................................................................................................819 1................. Program for Safeguarding Proprietary Information ........................................................................... Infilitration Techniques .............................................................. Email ........................803 1...........787 1....... The Intelligence Pyramid ............................................... Transactional Intelligence ...................................................................... Loan Fraud .................................................................................................. Legal Issues Related to Theft of Intellectual Property ...................750 1............................ Investigating an Information Theft Case .......831 ii 2013 Fraud Examiners Manual .......................................................................................................................................................................... Technical Surveillance Countermeasures Survey ..................... Mortgage Fraud ..................721 1...................................................702 1........................................................................................ Visual Surveillance Against People ......................... Open Sources of Information ..................... Technical Surveillance .................................................................................715 1.............................................................................................................................................................................601 1............................................719 1........................................................................................ 1........................712 1............................................ Real Estate Fraud .................. Building Financial Statements ...................743 1.......................................................................................................................... New Account Fraud Schemes .................................... Protecting the Trade Secrets of Others ........717 1..............................745 1..................................... Procurement Fraud ....................................706 1.............................................................................................................................................747 1..........................761 1.....................746 1..................791 1.......................................................... How Information Is Lost ................................ Detection of Bribery Schemes ............... Cloaking and Misdirection .............................................................................. Favorite Targets..............................................812 1...............734 1......................................................... Social Engineering.......................................703 1....................................................................................... Telling Good Lies ..................................................776 1.....788 1...............................................................................................................................................................................................................................727 1...............622 1....................................................778 1..........................636 THEFT OF INTELLECTUAL PROPERTY Competitive Intelligence (CI) Versus Espionage .......801 1...........................722 1........... Basic Principle of Spying..................................................................................... Preventing Employee Theft of Propietary Information ...................................... 1..... Nontraditional Sources...................................................................... A Corporate Spy Uses Open Sources: What of It? ......741 1...........................................................................

..................................................................................................................... Agent Fraud ............................................ Applicable Federal Statutes................................................ Automated Teller Machine (ATM) Fraud ............................................................. “Red Flags” of Insurance Fraud ................................................................................. Provider Fraud .1118 1....................................................................................................................901 1.................................................. Property Schemes......................................................................................................... Workers’ Compensation Fraud .............................................................................................................844 CHECK AND CREDIT CARD FRAUD Check Fraud ......... Letter-of-Credit Fraud ...............................................................1127 1.................................1014 HEALTH CARE FRAUD Laws Relating to Health Care Fraud ............................................839 1................1128 1........1132 2013 Fraud Examiners Manual iii ..................... Fraud by the Medical Staff .........................1115 1..............................................................................1116 1........................................... Computer-Generated Detection Reports ........1009 1....1002 1... 1..........................................834 1.................................. Insured Fraud ....................................837 1......................................................923 1.................... Advance Fee Fraud .......................................................................................................................................................................................843 1..............................1113 1..........................................................................842 1. Fraud by the Insurance Company ...................................................................................... Electronic Bill Payment and Person-to Person Payments .............. Underwriting Irregularities................ Suspicious Activity Reports ................................................................................................................... Inflated Billings............................................................................................................839 1........................FRAUD EXAMINERS MANUAL FINANCIAL TRANSACTIONS AND FRAUD SCHEMES FINANCIAL INSTITUTION FRAUD (CONT........................... 1............. Prevention ................................................1101 1.................................... Kickbacks in the Health Care Industry ......... Inside/Outside Frauds ....1013 1............................................1008 1.........................................................................................1003 1................... Dodd-Frank Wall Street Reform and Consumer Protection Act .................................................................... Employee Claims Fraud ..............................................1001 1....................................... Vehicle Insurance Schemes ............................... Prevention and Detection of Credit Card Fraud ................................1009 1.913 1.......................................................................................................................838 1.......................................... Life Insurance Schemes..........................................................840 1........) Money Transfer (Wire) Fraud Schemes ................................................... Credit Card Fraud ................................................................................................................................................................................................................................................................ Liability Schemes ......................................................................................................1127 1.....................................................................................934 INSURANCE FRAUD Types of Insurance Policies ......................1008 1..................... 1.......................................................... Agent/Broker Fraud ..........................................1005 1....................... 1.............................

.........................1401 1...1152 1.......................................................................................................1134 1........................... Fraud by Medical Institutions .................... Electronic Claims Fraud............................................1432 1........................................ Hallmarks (Badges) of Fraud..................1143 1................................................................ Detection of External Fraud ..................................................................... 1......................................1148 1.................................................... Tax Preparer Penalties ..........................................................................1204 1.................. Whistleblower Programs .................1146 1.....................................................................................................................................................1133 1...............................................................................................................................................................................................................................................................................1419 1........................................................1307 1........................................................................1145 1.. Creditors’ Rights and Remedies ...................1221 TAX FRAUD Introduction .................................................... Exchange-Traded Options........................ Collusion.....................1417 1.........) Criminal Rings ...................... Evidence of Tax Fraud ......................................1301 1.... Federal Regulation .................................... Psychiatric Hospital Fraud .................................................................................................................................................................................................1133 1....................... The Bankruptcy Code................1304 1........ Bankruptcy Schemes .......................................................................1438 iv 2013 Fraud Examiners Manual ..........................................................................................................1201 1......................... State Regulation ........................................................................................................................ Civil Versus Criminal ....................1304 1... Other Legal Elements of Tax Fraud ................................................................................................... 1..................... Self-Regulatory Organizations.............................. Bankruptcy Crime Statutes ..................................................................FRAUD EXAMINERS MANUAL FINANCIAL TRANSACTIONS AND FRAUD SCHEMES HEALTH CARE FRAUD (CONT................................................................1309 1...............................................................................................................1302 1................................................................ and OTC Options ............1312 SECURITIES FRAUD Introduction .....................................1135 1.......................................................................................................................................... 1..................1309 1.............................................................................................................1155 BANKRUPTCY FRAUD Introduction .............1211 1.................................................1311 1................ Nursing Homes .................................................................... What Constitutes a Security? ........................................... Other Frauds in the Institutional Setting ......................................................................................................... 1................. Medicaid Fraud ....... Securities Fraud Schemes .................................................................................................................................... Commodity Futures...........................................1142 1..................................................1214 1........................................ Health Care Compliance Programs .... Managed Care .....................................................................................1416 1........................1401 1.................. Defenses for Tax Fraud ..................................................................................... Taxpayer Penalties...

.. 1................................FRAUD EXAMINERS MANUAL FINANCIAL TRANSACTIONS AND FRAUD SCHEMES SECURITIES FRAUD (CONT...................................................................................................................................................................................................................................... Malware .....................................................................................................................................................................................1551 CONSUMER FRAUD Con Schemes ............1518 1...........................................................1732 1. Identity Theft ...........1461 MONEY LAUNDERING Introduction ................................................................................................................................................................................................... Franchise Fraud ............. Electronic Commerce................................1721 1........................................................................................ Conducting an Investigation Regarding Computer Crimes .................................................. Insider Threats............................................................ False Claims and Statements ..................................1501 1...............1548 1.........................................................1752 1...... Beneficiary Fraud .........................1655 COMPUTER AND INTERNET FRAUD Computer Fraud Versus Computer Crime............................................1766 1................................................................................ Special Problems for Insurance Companies ............................1705 1......1608 1.......................................................1629 1.....1801 1.................1458 Securities Fraud and the Internet.......................................................................................................................................................................................) Investigative Tips .............................. 1............................. Government Information on Cybercrime ...............................................1819 2013 Fraud Examiners Manual v ............................................ 1............................................................................................................................................................................. 1............... Telemarketing Fraud..........................1520 1.......................... Ponzi and Pyramid Schemes ...................................................... International Anti-Money Laundering Efforts ............................................ 1.......................................................... Federal and State Law.................................................. Government Initiatives to Reduce Fraud . Enforcement and Prevention Strategies .....................................................1649 1....1703 1......................................................... 1........................................................................1501 1.............................................. Handling Digital Evidence...................................................................................................1602 1.................................................1783 1...................................................................................... Internet Fraud ...1544 1.................................1751 1....................................................1816 1........................ The Money Laundering Process ................................................................................................................1769 1........... Computer Crime Laws ......................................................................... Electronic Mail .................................................... Computer Security ...............................1735 1................................................................................ Alternative Remittance Systems . Computer Hacking................1812 1..................................1746 1.........................................................................1794 PUBLIC SECTOR FRAUD Government Fraud Auditing Standards .................

.................................................... 1.......) Interviewing Government Officials .........1901 Phases of the Contracting Process ........ 1.............................................1824 CONTRACT AND PROCUREMENT FRAUD Elements of a Contract ..............................................................1901 Using Computers to Combat Procurement Fraud............................................. 1.................................................................... 1...............................FRAUD EXAMINERS MANUAL FINANCIAL TRANSACTIONS AND FRAUD SCHEMES PUBLIC SECTOR FRAUD (CONT.......................1914 vi 2013 Fraud Examiners Manual ...............

....... Searches and Surveillance...........343 2................................. The Trial Process ................................................................................. Appeal .........................501 2.......................... Arrests .................................................. Federal “Whistleblower” Statutes ....................................................................................................................................442 2............................................................................................ Employee’s Rights During the Investigation ....................................................................................519 2................ 2...........................................201 2......347 2....................................................................................443 2............................................................) .................................................................................................................................................. Principal Types of Fraud ......................................................................... The Charging Process............................................................... Discharging a Suspected Wrongdoer ........................... Fines Under Title 18 ...............................401 2......................................................................................................................201 2............ Interrogation of Suspects ....................101 2........418 2....................FRAUD EXAMINERS MANUAL VOLUME II SECTION 2 LAW OVERVIEW OF THE UNITED STATES LEGAL SYSTEM Basic Concepts of the Law .................................450 2........................................................................................ Constitutional Rights .........................................301 2..................................................................................................528 2.....................504 2....... The United Kingdom Bribery Act ............................................................................................................................402 2.....................................................454 CRIMINAL PROSECUTIONS FOR FRAUD Basic Principles of Criminal Law .................406 2....................................538 2013 Fraud Examiners Manual vii ... Civil and Criminal Actions for Fraud ...................................................................................................................... 2................................... Obtaining Information About Employees .................................. The Court System ............................................. Federal Legislation Related to Fraud...........................................................................503 2............ Avoiding Liability for Obstruction of Justice and Witness Tampering ...351 2.................................. Interviews ........................................................................................................................... Sentencing ........... Polygraph Examinations ..............................501 2..............................................................................................................................362 INDIVIDUAL RIGHTS DURING EXAMINATIONS Employee’s Duty to Cooperate.................... Qui Tam Suits and the Civil False Claims Act...................................506 2...................................................................................... 2.............................215 THE LAW RELATED TO FRAUD (PART 2) Federal Legislation Related to Fraud (Cont........................... 2............................................................110 THE LAW RELATED TO FRAUD (PART 1) Definition of Fraud ................................... 2...................................................104 2...................

...................... Impeachment ..... Cross-Examination .............................................................701 2. Direct Versus Circumstantial Evidence .................................................... Witness Immunity for Experts...................................... Preparing a Report ................................ Expressing an Opinion on Guilt....... Special Rules Concerning Some Types of Circumstantial Evidence ....................................................................................804 2................................................803 2......................723 2.............616 2........................................................... Preparing to Testify ..............................................................703 2.........................828 viii 2013 Fraud Examiners Manual ......................818 2............701 2....................................................................................................................................803 2...................707 2. Qualifying to Testify as an Expert Witness ................................................. Conflicts of Interest ............................................725 TESTIFYING AS AN EXPERT WITNESS Introduction ............. Direct Examination ...... Exhibits............................................704 2...............................................717 2.............................814 2.................................................................................................................................................FRAUD EXAMINERS MANUAL LAW THE CIVIL JUSTICE SYSTEM Civil Litigation ...........................................820 2..................................................................................... Trial of a Civil Case...724 2............................................................................................ Hearsay ................601 2.....................................................................................................................................................................................................................................................................................................................................................................................................................801 2................................................................ Admissability of Evidence ...............616 2..........................................................................................................702 2............................................................................................ Excluding Illegally Seized Evidence ......................... 2................... Pre-Trial Preparation ....................................................................... 2......................827 2......................................................................................... Fidelity Bond Claims .......................................................................................................................... Alternative Dispute Resolution ........................................................................................... 2.......................................................................619 BASIC PRINCIPLES OF EVIDENCE Definition of Evidence.....................................................826 2.... Privileges........................................ Summary ............................................................... Three Basic Forms of Evidence ..809 2......................................................................................................

................................................... Photocopies ......... Counterfeit Printed Documents ...................................... Sources for Expert Document Examinations........................................................................................................275 3..................................................................................................................................................................FRAUD EXAMINERS MANUAL SECTION 3 INVESTIGATION ANALYZING DOCUMENTS Obtaining Documentary Evidence ........................................... Inhibitors of Communication .... Criteria-Based Statement Analysis ............... 3................................................................ Question Typology ......................................................201 3................................... The Cognitive Interview Technique.............................................. Closing Questions ..................... Interview Mechanics ....................... Examining Fraudulent Documents .............................206 3.....................................................................250 3................................................................................................................................... The Document Expert’s Findings .................................... Characteristics of a Good Interview ............................................................................. Indented Writings .................................120 3..............................................278 3......................................................................................................................................................................................... Handling Documents as Physical Evidence .... Informational Questions ......................................................................................................................................210 3...................................................................105 3............................................................235 3...........................................................................111 3..........203 3...................................................... Fingerprints .................... Typewriters and Computer Printers .........116 3....................................................................... Characteristics of a Good Interviewer .......................................109 3..........207 3..................................................... Admission-Seeking Questions....204 3............................................................214 3........................................................................................ Legal Considerations When Conducting an Interview ........................................................ Identifying Writings ............................................................................................ Dating a Document ......104 3.................101 3.................... 3.............................212 3................ Assessment Questions ...........122 3...............................................................................................238 3........................................ Facilitators of Communication ......................................................................................................................................................................................................................................... Kinesic Interview and Interrogation .......223 3.........118 3.......................... How to Obtain Handwriting Samples ..........................283 2013 Fraud Examiners Manual ix ....201 3......................................112 3......124 INTERVIEW THEORY AND APPLICATION Preparation .......................................202 3.....115 3.......................................................................................................................................121 3............................................ Elements of Conversations........... Introductory Questions ...........................................................................

............. Use of Operatives ........................................................................642 x 2013 Fraud Examiners Manual ................................................................................... Types of Data Mining and Analysis Software..................................414 3...451 3..................................................................... 3........................................................... City Government Records ............................................................................................................ State Government Records .........................................................................................................................................................................................................................................................402 3....................429 3...... Reporting and Case Management Software ..........................................................................................305 3......501 3...........................................511 3................. Entrapment .....................................FRAUD EXAMINERS MANUAL INVESTIGATION COVERT EXAMINATIONS Establishing an Identity ........... Public Record Database Vendors ...........322 SOURCES OF INFORMATION Public Versus Non-Public Records ..........303 3.................................................................... Surveillance .................................................................. 3................313 3........ Sources and Informants ......................474 3.................................................................................................... Non-Public Records . 3............................................... Laws Governing Access to Information ... Commercial Sources of Information ................................................460 3........458 3...........479 ACCESSING INFORMATION ONLINE Investigating with the Internet ..................................................................................604 3.......................... Online Public Database Searches .... Banks and Financial Institutions .............................................................................. Objectives....601 3................................................302 3............................................ 3..................................................................................................... Useful Websites .................................................................................626 3...................... A Guide to Successful Internet Searching ...............412 3..............................................................................................455 3..... County Government Records .....................................................304 3....................................................... Using Data Analysis Software ..............................................................................................................................................................................................515 3..............................................................404 3..............................305 3.................. Federal Government Records ........................421 3............................................................................................................................................................................532 DATA ANALYSIS AND REPORTING TOOLS Data Mining ...................................... Directories ............................................................................................. Investigative and Law Enforcement Information Centers and Databases ............................................................................................. Problems in Covert Operations ....

.......................................................850 REPORTING STANDARDS Preparation ........................................................................................... Characteristics of a Good Report ..... Common Reporting Mistakes . Analyzing the Reader .................................................................................908 3..................................................................................................................709 3................................................ Engagement Contracts .......................922 3............................... Grammatical Considerations .......................905 3...................................903 3......................... Methods for Taking Effective Notes ........................................931 3...............................................................................................................................................................832 3..................................... Indirect Methods of Tracing Financial Transactions....... 3...........801 3............................................................ Fraud Examination Checklist ........................................................915 3.......................................... Locating Hidden Assets . Forensic Examination and Analysis ...............................................................................729 TRACING ILLICIT TRANSACTIONS Interviews ....................................................................................................723 3................................901 3............... Direct Methods of Tracing Financial Transactions ..................FRAUD EXAMINERS MANUAL INVESTIGATION DIGITAL FORENSICS Conducting an Investigation Involving Computers....................................... Computer Investigations and Computer Forensics ...................... Report Structure ........................................................ Visual Aids ............................................ Organization of Information ....................................................925 3............... Signed Statements .................. 3..............................................................................701 3............................935 2013 Fraud Examiners Manual xi ....................................................................................906 3............................. Presenting the Case to Prosecutors .......................................................910 3............................. 3........................................................................................................................................................................................................911 3.....................................................................................................................................................................................................805 3.... Outlining....................................................901 3..........................................907 3.................. Digital Forensics Software ..............

................ 3........................................................1204 3................................................................................FRAUD EXAMINERS MANUAL INVESTIGATION APPENDIX A: FRAUD EXAMINATION CHECKLIST Fraud Examination Checklist ................................................ Customer Consent and Authorization for Access to Financial Records .....................1301 Fraud Examination Opinion Letters ........................................1206 APPENDIX D: ENGAGEMENT CONTRACTS/OPINION LETTERS Engagement Letters ............ 3.....................................................................................1001 APPENDIX B: SAMPLE FRAUD EXAMINATION REPORTS Short-Form Report ......................................................1109 APPENDIX C: SAMPLE FORMS Consent to Search ..............................................................................1305 xii 2013 Fraud Examiners Manual ................................ Telephone Recording Consent............................................................. 3........................................1201 3...................................................................................................................................... 3.........................................................1205 3....................... 3........................................................................................................................................................ Consent to Record ...............1203 3.1102 Long-Form Report . 3.... Evidence Control Log ........................

..................................................................647 xiii .................................................... 4............................................................409 4............412 4...........................................................................................204 4......................................................................................................203 4.................601 4........................ Prosecuting Organizational Fraud .........501 FRAUD PREVENTION PROGRAMS Responsibility for Fraud Prevention ....... Procedures to Prevent Fraud............608 4....107 THEORIES OF CRIME CAUSATION Classical Criminology ............................205 WHITE-COLLAR CRIME What Is White-Collar Crime? .......................................... Sample Fraud Policy ................................................ Social Structure Theories ....................................... Public Perceptions of White-Collar Crime ........ Ethics Programs .....................624 4.................... 2013 Fraud Examiners Manual 4............... Sample Corporate Compliance Program .............................................................101 4................................628 4........................................ Routine Activities Theory .................................................................................................202 4................................................... Implementing an Effective Compliance and Ethics Program Under the Corporate Sentencing Guidelines .......................................................................... 4....... Biological Theories ...............................................................................................................................................................................................423 OCCUPATIONAL FRAUD Research in Occupational Fraud and Abuse ...............................404 4.632 4............................................................................... Crimes of the Middle ClassesA Look at White-Collar Crime ..................................303 4.................................................................416 4.............. Management Behavior.... Controlling Organizational Crime ........................306 ORGANIZATIONAL CRIME Corporate Organization and Criminal Behavior .......... Corporate Executives and Criminal Liability ...................................................................................................411 4.................... Pyschological Theories ..................................................................................... Corporate Sentencing Guidelines ................................... 4.........................................................402 4.................................................FRAUD EXAMINERS MANUAL SECTION 4 FRAUD PREVENTION AND DETERRENCE UNDERSTANDING HUMAN BEHAVIOR Behavioral Analysis and the Detection of Fraud................ Why People Obey the Law .......................................618 4................................................................................................ Social Process Theories ............... Fraud Prevention Policy ................. Fraud Policy Decision Matrix.... 4.....................................................................................................................................................301 4............................................................................................................. 4............................................................................................................................................................................................ Opportunities for Unlawful Organizational Behavior ....643 4.....................................................................................................201 4.203 4................................

............. The Fraud Risk Assessment and the Audit Process .....................................................................................................................................811 4........................................................................ Responding to Residual Fraud Risks ........................................................................................... Who Is Responsible for Managing Fraud Risk? ..................806 4... 4..............................943 GAO Auditing Standards ..... Fraud Risk Management Program Components .............................................................................................................................................957 Sample Document Retention Policy .................................................................. Preparing the Company for a Fraud Risk Assessment ................. The Fraud Risk Assessment Tool ......................................713 4........................... What Factors Influence Fraud Risk? ................... 4... Integrating Anti-Fraud Initiatives into Risk Management .........................................810 4...................................... 4.....725 4...901 Management’s Fraud-Related Responsibilities .................802 4.................... Risk Management Frameworks ....................................................................732 FRAUD RISK MANAGEMENT What Is Risk Management? ............................................................731 4....... AUDITORS’....................... 4.................1004 Establishing a Corporate Governance Framework................................................................... 4...........723 4... 4............................. 4......1006 xiv 2013 Fraud Examiners Manual ................................................726 4...........................................................................................................................801 4......... Reporting the Results of the Fraud Risk Assessment ....814 MANAGEMENT’S.. 4............) Sample Code of Business Ethics and Conduct.......................960 Sample Document Retention Schedule .....................FRAUD EXAMINERS MANUAL FRAUD PREVENTION AND DETERRENCE FRAUD PREVENTION PROGRAMS (CONT......................1001 Principles of Corporate Governance ................948 Certified Fraud Examiners’ Responsibilities .........................................................................................................................................................................................703 4..................................................... What Is a Fraud Risk Assessment? ................920 External Auditors’ Fraud-Related Responsibilities ...............................................................701 4......................................... 4................... 4............................... 4....................................................... Fraud Risk Assessment Frameworks ........................ AND FRAUD EXAMINERS’ RESPONSIBILITIES Legislation and Best Practices ......... 4.................710 4...................648 FRAUD RISK ASSESSMENT What Is Fraud Risk? ...................................................................................701 4............................................. Steps in Developing a Fraud Risk Management Program .............................................................................. 4..................966 CORPORATE GOVERNANCE What Is Corporate Governance? . Addressing the Identified Fraud Risks ...................................... Making an Impact with the Fraud Risk Assessment ............................................805 4... 4..... The Objectives of a Fraud Risk Management Program ......................................................................................................................................729 4......................................924 Internal Auditors’ Fraud-Related Responsibilities ...........................

.................................................................................... Complete Reporting of Material Matters ......................................1107 ACFE CODE OF PROFESSIONAL ETHICS Commitment to Professionalism and Diligence ................ 4.............................................................................1221 4....................................... 4............................................................... 4........................................ Confidential Information ..............1202 4.......................................................................................................................1213 4..........1209 4......................................1103 Some Concluding Remarks............................................................................................1101 Morality................................................................................................................ Professional Standards and Practices .... Reasonable Evidential Basis for Opinions ...................................................................................................................................................1301 2013 Fraud Examiners Manual xv ....................1224 CFE CODE OF PROFESSIONAL STANDARDS CFE Code of Professional Standards ......................................1216 4.........................................................FRAUD EXAMINERS MANUAL FRAUD PREVENTION AND DETERRENCE ETHICS FOR FRAUD EXAMINERS What Is Ethics? ..1223 4..... Court Orders and Testimony ......... 4.......................1206 4...................................................... Professional Improvement .......................... Legal and Ethical Conduct and Conflict of Interest ........... and Legality ................. Ethics.............1212 4.................... Integrity and Competence..... 4...........................................