Learn about the latest fraud examination techniques, methods and procedures in the four sections of the Fraud Examiners Manual:

了解欺诈审查员手册四个部分中的最新欺诈检查技巧，方法和程序： 

Section I: Financial Transactions and Fraud Schemes 
Describes hundreds of fraud schemes, including red flags and prevention and detection mechanisms. This section also provides information about basic accounting concepts.

第一部分：金融交易和欺诈计划 
描述了数百种欺诈计划，包括危险信号和预防和检测机制。本节还提供有关基本会计概念的信息。

Section II: Law 
Focuses on the statutes and common law principles involved in prosecuting fraudsters through both the criminal and civil systems, as well as legal pitfalls you might encounter while conducting an investigation.

第二部分：法律 
着重于通过刑事和民事制度起诉欺诈者所涉及的法规和普通法原则，以及您在进行调查时可能遇到的法律陷阱。

Section III: Investigation 
Provides the basic tools and techniques necessary to gather information and evidence when conducting a fraud examination and identifying perpetrators. The appendices contain a sample fraud examination report, a fraud examination checklist and sample engagement and advisory letters.

第三部分：调查 
提供在进行欺诈检查和识别犯罪者时收集信息和证据所需的基本工具和技术。附录包含样本欺诈检查报告，欺诈检查清单以及样本参与和咨询信函。

Section IV: Fraud Prevention and Deterrence 
 Explores why people commit fraud and what can be done to prevent it. Topics covered in this section include developing corporate governance practices, fraud prevention programs, fraud risk assessment and management and managers' and auditors' fraud-related responsibilities.

第四部分：欺诈预防和威慑 
 探讨人们欺诈的原因以及可以采取哪些措施来防止欺诈。本节涉及的主题包括制定公司治理实践，欺诈预防计划，欺诈风险评估和管理以及经理和审计师 该内 容 由 中 审网 校 所属 w ww.aud it cn .com与欺诈相关的职责。

原文链接：https://www.acfe.com/fem-lp.aspx