The Law of Fraud and the Forensic Investigator 4th ed

This book gives lawyers, accountants, internal auditors, and other investigators both an in-depth analysis of fraud, as well as the latest tools, techniques, and methods of handling internal or external fraud engagement.

It will provide guidance in terms of documenting fraud, preparing evidence, conducting a fraud investigation, and acting as an expert consultant or expert witness in any eventual litigation or proceedings.

It represents the latest thinking on each area of the process, written by a commercial litigation lawyer, trained as both a management accountant and forensic investigator, who has been involved in several prominent cases as the head of the fraud recovery team.

New in this Edition:-

• Discussion about the world of the Internet, computer forensics and electronic Discovery, the evolving law regarding expert testimony in fraud cases, the area of "constructive" fraud involving cases like conflicts of interest, bribery, and developments in anti-corruption law, and the increasing complex law of tracing, imputing income for the purposes of tax evasion and family law
• Section on the difference between Ponzi and Pyramid Schemes, the expanding liability of financial institutions for the frauds of their customers, the proper way to conduct a fraud investigation based on the principles set forth in recent commonwealth decisions, and the proper way to analyze the economics of a fraud case from a client's perspective
• The relationship between allegations of fraud and the court's awards of costs in civil proceedings are explained in detail
• Sections on criminal fraud, and regulatory offences, including sentencing and procedure, have been substantially expanded and now include precedent