Real case studies on insurance fraud written by real fraud examiners Insurance Fraud Casebook is a one-of-a-kind collection consisting of actual cases written by fraud examiners out in the field. These cases were hand selected from hundreds of submissions and together form a comprehensive picture of the many types of insurance fraud—how they are investigated, across industries and throughout the world. Entertaining and enlightening, the cases cover every type of insurance fraud, from medical fraud to counterfeiting. Each case outlines how the fraud was engineered, how it was investigated, and how perpetrators were brought to justice Written for fraud examiners, auditors, and insurance auditors Other titles by Wells: Fraud Fighter and Corporate Fraud Handbook, Third Edition Edited by Dr. Joseph T. Wells, the founder and Chairman of the Association of Certified Fraud Examiners (ACFE), the world's leading anti-fraud organization, this book reveals the dangers of insurance fraud and the measures that can be taken to prevent it from happening in the first place.

This one-of-a-kind collection consists of actual cases written by fraud examiners out in the field. These cases were hand selected from hundreds of submissions and together form a comprehensive picture of the many types of computer fraud how they are investigated, across industries and throughout the world. Topics included are email fraud, on-line auction fraud, security breaches, counterfeiting, and others.

Praise for Fraud Casebook Lessons from the Bad Side of Business "I have known Mr. Wells for over twenty years. In my opinion, no one in the world knows more about fraud than he does." -W. Steve Albrecht, Associate Dean, Marriott School of ManagementBrigham Young University, Provo, Utah "This book covers the entire range of fraud that can be encountered in the workplace." -Grant D. Ashley, Vice President for Corporate Security and SurveillanceHarrah's Entertainment Inc., Las Vegas, Nevada "I had the pleasure of serving with Mr. Wells when both of us were volunteers for the American Institute of Certified Public Accountants. He knows as much as anyone about how to detect and deter fraud." -James G. Castellano, Chairman, RubinBrown LLP, St. Louis, Missouri "I have worked with Mr. Wells for ten years. His reputation is unsurpassed." -John F. Morrow, Vice President, The New FinanceAmerican Institute of Certified Public Accountants, New York, New York "Fraud Casebook is a terrific work. I highly recommend it." -Sherron S. Watkins, a Time magazine "Person of the Year," Houston, Texas "No one has done more for fraud prevention and detection than Mr. Wells and the Association of Certified Fraud Examiners. Their guidance and training proved invaluable to my staff and me in uncovering the WorldCom fraud." -Cynthia Cooper, a Time magazine "Person of the Year," Clinton, Mississippi

A practical advantage for entry-level fraud examiners with start-to-finish casework Fraud Examination Casebook with Documents provides critical practice for students and new CPAs; criminal and insurance investigators; and attorneys seeking additional guidance on real-world fraud investigation. With five cases that include over 100 pages of documentation, this guide helps you put your conceptual knowledge to work as you conduct full-length Fraud Examinations from predication through report. Short instructional narratives guide you through tools like horizontal and vertical analysis, report writing, and other important tasks, while Excel templates streamline the process and kick start your investigation. Multiple-choice questions help you gauge your understanding and practical mastery, while expert guidance throughout prompts you to draw on your existing knowledge and apply it to casework. With a focus on asset misappropriation and financial statement fraud, these cases provide highly relevant experience for real-world practice. Learning concept isn't always enough to do the job effectively; "knowing" is different from "applying,” yet few practical resources exist for new and aspiring fraud examiners—until now. This book provides the much-needed practice that helps examiners polish their skills, with expert guidance every step of the way. Conduct actual Fraud Examinations Perform horizontal and vertical analyses Review checks and decode debit card transactions Examine adjustments to electronic records Perform simple forensic data analytics Vouch to/from documentation Write complete Fraud Examination reports Prepare court-ready schedules and audio-visuals As you work your way through the cases, you'll develop the skills and instinct experienced examiners rely upon every day. You'll hone your analytical edge and master the essentials of report writing, leaving you fully equipped to conduct a thorough investigation and deliver your findings clearly, comprehensively, and authoritatively. Fraud Examination Casebook with Documents is a vital resource for students and new fraud examiners seeking a practical advantage in real-world skills.

A fraud investigation is aimed at examining evidence to determine if a fraud occurred, how it happened, who was involved, and how much money was lost. Investigations occur in cases ranging from embezzlement, to falsification of financial statements, to suspicious insurance claims. Expert Fraud Investigation: A Step-by-Step Guide provides all the tools to conduct a fraud investigation, detailing when and how to investigate. This guide takes the professional from the point of opening an investigation, selecting a team, gathering data, and through the entire investigation process. Business executives, auditors, and security professionals will benefit from this book, and companies will find this a useful tool for fighting fraud within their own organizations.

Foreword by James D. Ratley, CFE, President and CEO, Association of Certified Fraud Examiners Beyond the basics—tools for applied fraud management In Exposing Fraud: Skills, Process, and Practicalities, anti-fraud expert Ian Ross provides both ideas and practical guidelines for applying sound techniques for fraud investigation and detection and related project management. The investigative principles in this book are truly universal and can be applied anywhere in the world to deal with any of the range of fraud types prevalent in today's business environments. Topics covered include cyber fraud, the psychology of fraud, data analysis techniques, and the role of corporate and international culture in criminal behavior, among many others. Ensure an optimal outcome to fraud investigations by mastering real-world skills, from interviewing and handling evidence to conducting criminal proceedings. As technologies and fraud techniques become more complex, fraud investigation must increase in complexity as well. However, this does not mean that time-tested strategies for detecting criminals have become obsolete. Instead, it means that a hands-on approach to fraud detection and management is needed more than ever. The book does just that: Takes a unique practical approach to the business of detecting, understanding, and dealing with fraud of all types Aids in the development of key skills, including conducting investigations and managing fraud risk Covers issues related to ethically and efficiently handling impulsive and systemic fraud, plus investigating criminals who may be running multiple scams Addresses fraud from a global perspective, considering cultural and psychological factors that influence fraudsters Unlike other fraud investigation books on the market, Exposing Fraud develops the ethical and legal foundation required to apply theory and advice in real-world settings. From the simple to the complex, this book demonstrates the most effective application of anti-fraud techniques.

"If you don't think that some employees have figured out ingenious ways to steal from businesses, read this book. The real-life examples will change your mind." Joseph T. Wells, CFE, CPA, founder and Chairman, Association of Certified Fraud Examiners "An easy-to-read, but comprehensive step-by-step approach that covers every potential area for employee fraud and embezzlement. Great checklists at the end of each chapter show what steps to put into place for controls and protection. Includes real-life examples that really 'bring the story home.' " Jean L. Conover, CPA, past CEO/CFO, Jefferson Radiology PC "This book is a must-read for seasoned entrepreneurs as well as those considering entering their own business venture. While developed for small business, the risk detection and prevention methodologies presented by Mr. Pedneault are universal to all businesses. The concise checklists provide ready guidance for establishing a complete system of controls." Denise H. Armstrong, CPA, Chief Financial Officer, Sea Research Foundation, Inc. d/b/a Mystic Aquarium and Institute for Exploration "This book is a must for every individual owning their own business. Mr. Pedneault clearly articulates the fraud risks that occur in each business system. In the book, he offers practical advice for internal controls and illustrates the risks with real-life examples." Leonard W. Vona, President, Fraud Auditing, Inc.