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The Accredited Counter Fraud Specialist Handbook

Book Description

The most complete, step-by-step guide to the ACFS qualification

The Accredited Counter Fraud Specialist Handbook is the only guide designed to support all mandatory elements of the ACFS qualification, in-depth and step-by-step. Written by recognized industry leaders, this book focuses specifically on the practitioner's role in fraud investigation in England and Wales, providing complete information about each stage in the investigative process. Readers gain access to all of the information needed to successfully complete the ACFS qualification, and to develop an awareness of the key skills required to undertake efficient, legally compliant, professional investigations. The book includes a Directory of Useful Information, featuring legislation, codes of practice, model forms, and more.

As incidence of fraud continues to rise, many organisations are recruiting more Counter Fraud Specialists, and mandating Continuous Professional Development for established CFSs. The Accredited Counter Fraud Specialist (ACFS) is a recognized qualification in the field, and is mandatory for investigators in many organisations throughout the public and private sectors. The Accredited Counter Fraud Specialist Handbook is a complete guide to the qualification, both for CPD and first-time qualifiers.

  • Gain a deeper understanding of the legislation related to fraud and investigation

  • Learn the surveillance and intelligence gathering techniques that build a solid case

  • Review the rules of evidence and statement taking guidelines

  • Follow courtroom procedures and prepare a thorough prosecution file

  • The professional qualification of ACFS, which is endorsed by the Counter Fraud Professional Accreditation Board, requires both practical and written assessments that demonstrate successful knowledge transfer and understanding of all key concepts of the investigative process. For anyone tasked with the responsibility of countering fraud, The Accredited Counter Fraud Specialist Handbook is a comprehensive guide to the investigative process.

    Table of Contents

    1. 1 How the counter fraud profession developed and what the counter fraud professional should be
      1. INTRODUCTION
      2. COUNTER FRAUD PROFESSIONAL INFRASTRUCTURE
      3. THE HISTORY OF THE COUNTER FRAUD PROFESSION
      4. DEVELOPING A PROFESSIONAL INFRASTRUCTURE
      5. THE ESSENCE OF THE COUNTER FRAUD PROFESSIONAL
      6. REDEFINING THE COUNTER FRAUD PROFESSIONAL
      7. REDEFINING THE LEXICON OF COUNTERING FRAUD
      8. REVIEW
      9. FURTHER READING
    2. 2 The Fraud Act 2006 and fraud related legislation
      1. INTRODUCTION
      2. THE FRAUD ACT 2006
      3. CRIMINAL LAW ACT 1977
      4. CRIMINAL ATTEMPTS ACT 1981
      5. THEFT ACT 1968
      6. FRAUD RELATED OFFENCES
      7. BRIBERY ACT 2010
      8. COMPUTER MISUSE ACT 1990
      9. INVENTORY OF ADDITIONAL LEGISLATION
      10. REVIEW
      11. NOTE
      12. FURTHER READING
    3. 3 Governing legislation
      1. INTRODUCTION
      2. CRIMINAL PROCEDURE AND INVESTIGATIONS ACT 1996
      3. DATA PROTECTION ACT 1998
      4. HUMAN RIGHTS ACT 1998
      5. REGULATION OF INVESTIGATORY POWERS ACT 2000
      6. TELECOMMUNICATIONS (LAWFUL BUSINESS PRACTICE) (INTERCEPTION OF COMMUNICATIONS) REGULATIONS 2000
      7. POLICE AND CRIMINAL EVIDENCE ACT 1984
      8. PUBLIC INTEREST DISCLOSURE ACT 1998
      9. FREEDOM OF INFORMATION ACT 2000
      10. REVIEW
      11. NOTE
      12. FURTHER READING
    4. 4 Organising and planning an investigation
      1. INTRODUCTION
      2. WHAT IS A CRIMINAL INVESTIGATION?
      3. TYPES OF INVESTIGATION
      4. THE ROLE OF THE ACFS
      5. THE INVESTIGATION LIFE CYCLE
      6. INVESTIGATIVE DECISION MAKING
      7. ETHICAL INVESTIGATIONS
      8. CORRUPTION
      9. INTELLIGENCE
      10. REVIEW
      11. FURTHER READING
    5. 5 Covert investigation
      1. INTRODUCTION
      2. BACKGROUND TO RIPA
      3. COVERT SURVEILLANCE
      4. CATEGORIES OF SURVEILLANCE
      5. COVERT HUMAN INTELLIGENCE SOURCES
      6. THE LAWFUL INTERCEPTION OF COMMUNICATIONS
      7. REVIEW
      8. FURTHER READING
    6. 6 Investigative interviewing
      1. INTRODUCTION
      2. BACKGROUND TO INTERVIEW TECHNIQUE TRAINING
      3. WHAT CAN GO WRONG DURING AN INTERROGATION?
      4. INVESTIGATIVE INTERVIEWING
      5. THE PEACE MODEL OF INVESTIGATIVE INTERVIEWING
      6. FREE RECALL INTERVIEWS WITH WITNESSES
      7. CONVERSATION MANAGEMENT
      8. INTERVIEW UNDER CAUTION PROCEDURE AND RECORDS
      9. REVIEW
      10. NOTE
      11. FURTHER READING
    7. 7 Rules of disclosure and evidence
      1. INTRODUCTION
      2. EVIDENCE
      3. GATHERING EVIDENCE
      4. SEARCH AND SEIZURE
      5. DEALING WITH EXHIBITS
      6. EVIDENCE GATHERING TECHNIQUES
      7. HANDWRITING ANALYSIS
      8. COMPUTER BASED ELECTRONIC EVIDENCE
      9. COMPLETING A PROSECUTION FILE
      10. REVIEW
      11. FURTHER READING
    8. 8 The courtroom process
      1. INTRODUCTION
      2. CLASSIFICATION OF OFFENCES
      3. THE COURTS
      4. CRIMINAL PROCEEDINGS
      5. GIVING EVIDENCE
      6. REVIEW
      7. FURTHER INFORMATION
    9. 9 Civil law
      1. INTRODUCTION
      2. THE CIVIL COURTS
      3. THE OBJECTIVES OF CIVIL LAW
      4. ADVANTAGES AND DISADVANTAGES OF USING THE CIVIL LAW
      5. CIVIL LAW TOOLS
      6. REGULATORY SANCTIONS
      7. INNOVATIVE SANCTIONS
      8. EXAMPLES OF CIVIL CASE LAW
      9. COMPANY LAW
      10. CORPORATE PERSONALITY
      11. REVIEW
      12. FURTHER READING
    10. 10 Resource compendium
      1. INTRODUCTION
      2. REGULATORY BODIES
      3. INVESTIGATIVE AND ENFORCEMENT BODIES
      4. MAJOR FRAUD REPORT RECEIVING BODIES
      5. LEGAL PROSECUTING BODIES
      6. IMPORTANT COUNTER FRAUD/CORRUPTION BODIES
      7. REPRESENTATIVE BODIES
      8. FRAUD FORUMS
      9. TRAINING AND EDUCATION
      10. RESEARCH ON COUNTER FRAUD
      11. IMPORTANT ORGANISATIONS FOR INVESTIGATORS
      12. USEFUL WEBSITES
      13. TEMPLATES AND AIDE MEMOIRES
      14. PACE INTERVIEW GUIDANCE
      15. PACE INTERVIEW GUIDANCE SHEET
      16. COURTROOM GUIDANCE
      17. NOTE
    11. References
    12. Index
    13. End User License Agreement