Practical Insights for Fraud Professionals

Lifting the Veil on the Dark Art

Product Attributes

  • Soft Cover
  • 9781485120308
  • 1st Edition
  • 796 Pages
  • 2018


Bristow, C

2018 - 1st Edition

R 895.00

About this Publication:

You face an overtly confident subject of a fraud investigation across the interview table and you think to yourself: Why is he so confident? Is it that obvious that I don’t know how to prove his guilt? There is no space left on your CV for another academic qualification and you’ve been doing this for a while now – why then do you feel so ill-prepared? You start to wish that you had the effortless guidance of your retired colleague. If he was here now, what gems of experience and tricks of the trade would he give you? Practical Insights for Fraud Professionals aims to do exactly that. It reads like on-the-job training and provides sound practical guidelines on how to conduct all elements associated with fraud investigation. Both new and seasoned fraud investigators will find value in these applied techniques.

Contents Include:

  • Section A: Introduction
  • Section B: Fraud Risk Management
    • Strategic fraud risk management
      • The fraud risk management process
      • The fraud strategy process
      • Proactive side of fraud strategy
      • Reactive side of fraud risk management
      • Strategy execution
  • Section C: Investigation tools
    • The rules – a detailed discussion
    • Conducting the investigation
      • Awareness phase
      • Planning
      • Investigation
      • Complete and conclude
      • Subsequent actions
      • Documentation examples
      • Need for independence
    • Interviewing
      • Interviewees
      • Planning the interview
      • Parties to the interview
      • General interview considerations
      • Miranda rights
      • Interview questions
      • Communication inhibitors and promoters
      • Interview observations
      • Interview protocol
      • Interview phases
      • Interview planning
      • Structuring the interview
      • Documenting
    • Data analytics
      • Misconceptions
      • Utilisation
      • Frequency of usage
      • Monitoring
      • Analytical reviews
      • Datasets
      • Tools
      • How to use it
      • Who
      • General
      • Practical do’s and don’ts
      • A background to data
      • Per assignment
      • Electronic communication searches
      • Process
      • Social media searches
    • Lifestyle audits
      • Types
      • Getting started
      • Profiling
      • Proof
      • Legal requirements
      • Behavioural indicators
      • High-level lifestyle audit
      • Template
      • Detailed lifestyle audit
  • Section D: Subsequent actions and reporting
    • Subsequent actions
      • Foreign-based considerations
      • Criminal cases
      • Civil cases
      • Labour cases
    • Reporting
      • Report format examples
      • Affidavits
  • Section E: Practical examples and references
    • Fraud examples
      • Key concepts
      • The victim
      • Examples
  • Section F: Administration practicalities
    • Setting up a forensic function
      • Motivating for a forensic function
      • Consultancy
      • Resources
      • Time
      • Funding
      • Location
      • Equipment
      • Budget
      • Key performance indicators
      • Insourced or outsourced

Of Interest and Benefit to:

  • Legal practitioners
  • Universities and graduate schools (finance, public administration, accounting and audit departments)
  • Audit firms (forensic departments)
  • Public sector (auditor and accountant general, treasury, finance departments, SALGA, CIGFARO, SAPS, NPA etc)
  • Organisations like Corruption Watch and National Anti-Corruption Forum
  • Private sector/corporates (banking, finance, health & healthcare, insurance, mining, retail, motor industry, production, all sectors)
  • Training providers
  • NGOs and aid organisations, public sector, police and universities in Africa