AuditNet^® Audit-library::Fraudinvestigative-resources

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 Financial Performance Indicators (Sep 05)
Fraud Investigation Audit Procedures (April 2009)
Fraud Susceptibility Worksheet

Fraud Prevention Check-Up  - Are you vulnerable to fraud? Do you have adequate controls in place to prevent it? Test your company’s fraud health with this free training resource featuring a checklist and video.

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

ACFE Fraud Resource Center

AICPA Antifraud & Corporate Responsibility Center

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.

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.

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 and Corruption Control Guidelines for Best Practices - a comprehensive guide from the Queensland Australia Audit Office. 

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)

Guide to Fraud Risk Assessment - from New South Wales Australia

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.

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.

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

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.

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.

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.