"Exposing Fraud: Skills, Process and Practicalities" is a working resource book, containing practical advice on how to conduct a fraud investigation, combined with a solid background of essential theories, the law, and related definitions. Highly-regarded anti-fraud expert and trainers Ian Ross and Jose Chacko go beyond the basic techniques of fraud investigation, and show the reader how to apply those techniques effectively in real-life situations. Fraud investigators will be given the tools to investigate criminals who may be running multiple scams at the same time; they will find out how to manage an investigation and gather evidence to achieve the best possible outcome; finally, they will be shown how to take into consideration the cultural and psychological factors which influence fraudsters, as well as those factors which may represent a stumbling block to their own effectiveness. Topics covered include: key fraud definitionskey types and variants of fraud, including cyber fraudconcepts of fraud behaviour: the psychology of fraud, impulsive fraud, systemic fraud, organised fraudconducting investigations: aims and objectives, essential skills, effective resourcing, ethical conduct, overcoming personal or cultural barriers, and appraising the corporate culturethe importance of data analysis in fraud detectiontechniques in data analysis for fraud detectionresponses to fraud: dealing with fraud behaviour rather than type, handling intelligence and assessing evidence, dealing with different levels of fraud, from 'one-hit' cases through to complex investigationsinvestigative interviewing: objectives, information capture, overcoming problems such as relevance filtering and confirmation bias, the PEACE model of interviewing, and avoiding false confessionsprioritising and presenting the evidence: avoiding 'bad duplication', promoting data integrity, and reporting effectivelycase outcome and disposal; recovery of losses, civil and/or criminal proceedingsmanaging the business risk of fraud
