FraudNet is the area of AuditNet® devoted to sharing fraud policies, procedures, code of ethics, and resources. It will include submissions from auditors and financial professionals around the world. As with any of the resources submitted to AuditNet®, the information is posted with the permission of the sending individual and or organization. The information is for reference purposes so that individual auditors do not have to recreate the proverbial wheel.
Fraud
Academy - The PwC Fraud Academy is a forum through which members
can share knowledge and participate in research to help prevent, detect
and investigate fraud and economic crime in all their many forms.
Sub Material Fraud Risk:
The Elephant in the Room
by Jeffery T. Hare
Managing the Business Risks of Fraud - from the IIA, ACFE and AICPA. Exposure draft of a joint project regarding guidance to organizations on establishing an approach to managing the risk of fraud.
The Bottom Line:
From Prison to Podium
ABC Nightline
Interview with Walt Pavlo
A Survey into Fraud Risk Mitigation from E&Y
Profile of a Fraudster Survey 2007 from KPMG
Fraud Resources and Link
Fighting Fraud and Corruption Professional Bodies, Investigative Services, Forensic Accounting, etc.
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Executive Fraud - Fraud news blog covering all aspects of fraud organized by type.
- Fraud and the Responsibilities of the Audit Committee: An Overview from the AICPA
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Fraud/Investigative Resources
These are the fraud and investigative resources included in the AuditNet Resource List
American College of Forensic Examiners
This is a not-for-profit organization for professionals involved in forensic examinations and consultation. There are links to criminal justice sites and other forensic links that provide information about forensic accounting (Zeno's Forensic Page). Certain areas on this page are restricted to members.
Association of Certified Fraud Examiners
site for the organization of professionals who investigate fraud. Provides information about the Association, the certification program, the Code of Professional Ethics and more.
Fraud Policies
Anti-Fraud Policy from the Texas Comptroller of Public Accounts
Practical Guide to Corruption Prevention Prepared by the Independent Commission Against Corruption is an excellent resource for developing a fraud and corruption program within organizations. Modules include risk assessment, ethics, cash handling, purchasing and more.
Glasgow City Council Anti-Fraud and Anti-Corruption Strategy
Tufts University Fraud Prevention Procedures
Fraud Articles
Articles on Internal Auditing and Fraud Investigation
Fraud Audit Programs in the AuditNet Inventory
Fraud Analytics Expenditures (July 2009)
Fraud Analytics Payroll (July 2009)
Fraud Analytics Purchasing and Billing (July 2009)
Fraud Analytics Skimming (July 2009)Fraud Consideration Checklist
Fraud Financial Performance Indicators (Sep 05)
Fraud Investigation Audit Procedures (April 2009)
Fraud Management
Fraud Susceptibility Worksheet