This page contains links to fraud and investigator resources on the Internet.

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
 

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.

FraudBlog.net - from Jennifer Ford-Smith a Knowledge feed resource.

Sub Material Fraud Risk: The Elephant in the Room
by Jeffery T. Hare

Executive Fraud - Fraud news blog covering all aspects of fraud organized by type.

Managing the Business Risks of Fraud -  from the IIA, ACFE and AICPA. Joint project regarding guidance to organizations on establishing an approach to managing the risk of fraud.

Profile of a Fraudster Survey 2007 from KPMG

ACFE Fraud Resource Center

AICPA Antifraud & Corporate Responsibility Center

AuditNet FraudNet

IIA Fraud Resources

Protiviti KnowledgeLeader for Internal Auditors is a customized source of internal audit resources, tools, methodologies, checklists and self-assessment surveys.  Sign up on-line for a free 30-day trial of this subscription-based Web site.

Association of Certified Forensic Investigators is a non-profit Canadian organization whose objective is to promote and foster a national forum and governing body for the affiliation of professionals who provide to the public, governments and employers, their expertise and services in the areas of fraud prevention, detection and investigation.

Business Fraud Detection Services site of a fraud examination consultant. Includes a checklist of 20 ways to detect fraud.

Carratu International web site of a fraud and security consultant. Includes a description of services offered and bulletins (in Adobe Acrobat format) on corporate fraud, risk analysis and more.

Coalition Against Insurance Fraud Web site for the independent, nonprofit organization of consumers, government agencies, and insurers addressing insurance fraud through public information and advocacy.

Corruption Prevention Forum Web site designed to share information and network on fraud and corruption prevention initiatives. (Knowledge Resource).

Counter Fraud & Security Management Service  oversees Counter fraud work in the NHS (National Health Service) including oversight & training of the Local Counter Fraud Specialists (LCFS's) employed at each NHS Trust.

Employment Screening Resources Employment Screening Resources (ESR) offers a wide range of Sarbanes-Oxley compliance services in the critical area of background check. 

Federal Sentencing Guideline Manual from the United States Sentencing Commission provides the most recent guidelines and policy statements on the guideline sentencing process.

Financial Action Task Force is an inter-governmental body dedicated to the development and promotion of policies to combat money laundering. The policies aim to prevent proceeds from being used in future criminal activities and from affecting legitimate economic activities. The site provides annual reports on money laundering, an evaluation of preventive measures, recommendations from members, and more.

Financial Scandals page provides links to sources of information on the subject. Includes general sources on corruption, bank scandals, insurance fraud, forensic accounting and more. Auditors may find the links to resources to finding people useful in conducting fraud audits.

Forensic Accounting and Litigation Support web site provides information about this field of business related investigations.

Fraud Detectives Consultant Network Web site includes a database of fraud consultants, newsletters, fraud news and articles, fraud tips and tales. There is also an email list (Knowledge Resource)

Handbook on Fraud Indicators for Contract Auditors is the DoD Inspector General guide on contract fraud.

Independent Commission Against Corruption exposes and minimizes corruption involving the New South Wales public sector through investigation, corruption prevention and education. Site features include background information on the Commission, publications, reports and more.

InfoLink Screening Services, Inc. is a provider of employment background checks, drug testing and physical exams.

Internal Auditing and Fraud Investigation Site focuses on topics dealing only with internal auditing or fraud investigations. Includes links to relevant articles and Web resources.

The Institute for Business and Professional Ethics Web site at DePaul University is devoted to the subject of ethical behavior. The site includes professional and ethics resources, an ethics calendar, Ethics Beat and more.

Insurance Fraud Bureau of Massachusetts is a unique and multifaceted investigative agency dedicated to the systematic elimination of fraudulent insurance transactions. Features include their quarterly publication; FocusFraud, and links to other law enforcement, crime prevention and research organizations.

Insurance Fraud Fightback Site was designed to to stimulate discussion among auditors and fraud examiners about ways of expanding our toolkits via the inclusion of state-of-the-art electronic tools to proactively seek out insurance fraud activities. Site includes articles written by the site developer and links to other related resources.

Internal Fraud Vulnerability Assessment Tool consultant site provides information about their product, fraud indicators and more.

Investigators Guide to Sources of Information GAO publication that provides a comprehensive list of resources useful in conducting investigations. Includes a chapter on an Investigators Guide to the Internet. Auditors will find the selected Internet sites for investigative reference worth reviewing. The guide is downloadable as a PDF file and requires the Adobe Acrobat reader (also available for download).

Investigators Toolbox is a meta-site of links to researcher resources such as companies, databases, and more. Great information resource for auditors

Municipal Bond Scandals Site provides overview of scandals and problems affecting the municipal bond industry in the U.S. Includes definitions and common terms, search capability and an large index of relevant articles.

National Criminal Justice Reference Service (NCJRS) - The NCJRS established a web site containing various resources from the National Institute of Justice, the research and development agency of the U.S. Department of Justice. Includes updates from the Office of Justice and the Office of National Drug Control Policy. Also provides information about products and services sponsored by NCJRS. There is an email address to send questions, an electronic mailing list, and an ftp site containing software, full text publications, and other resources.

National Health Care Anti-Fraud Association is an organization composed of private health insurers and federal/state law enforcement officials dedicated to the detection, investigation, and prosecution of health care fraud.

Northeast Insurance Anti-Fraud Group is an organization of investigative professionals dedicated to finding fraud in the insurance industry. Site includes topics of past and future meeting and links to other related sites.

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.

RespondaNet is the Web site for the Americas' Accountability Anti-Corruption project. The site contains information in English and Spanish including Accountability, the quarterly newsletter, links to related sites, publications, event listings and more.

SekChek for Internal Auditors and Forensic Investigators is an automated computer security analysis tool/service which permits rapid and comprehensive snapshots of host system / domain security control settings. Snapshots can be compared with previous scans to identify subtle, suspect or intermittent changes to security controls, particularly when system audit trails may be unreliable. SekChek's independent and objective Analysis Reports are guaranteed to be turned around within 24 hours (or sooner by prior arrangement). In addition, security scans can be initiated both locally and remotely without any impact on target system/s. Originally developed in 1997, SekChek is designed, and continually enhanced, to analyze security settings of all major (non-mainframe) operating systems and platforms, including all versions of Windows, Unix, Netware and AS/400. Sample reports can be downloaded from SekChek Information Protection Services at www.sekchek.com

Taxpayers Against Fraud is a nonprofit public interest organization devoted to fighting fraud against the Federal Government. The site includes information about the False Claims Act, news releases, resources, health care information and more.

Veris Social Security Number Verification Services provide methods for validity checking Social Security Numbers for invalid, never issued and deceased. The services include stand-alone application programs and software libraries for a variety of computer systems, as well as a mail in processing service. SSN databases are obtained from the Social Security Administration and updated monthly.