This Guide Book was written to help you to:
- Consider various international best practices for internal control and fraud risk management;
- Outline the legal elements of fraud offences such as Theft, Deception, Fraud and Conspiracy to Defraud;
- Explain the law, evidence and procedures relating to the prevention, detection and investigation of fraud;
- Consider the practical and legal issues in conducting an independent internal investigation into fraudulent activities at the workplace;
- Apply basic investigative skills such as interview techniques;
- Set out the essential steps of a fraud investigation, including collection and preservation of evidence.
The Guide is prepared by respected professionals with extensive experience practicing and teaching fraud investigation and internal control. While the Guide is based on current Hong Kong law, it can be a useful reference book for anyone with a professional interest in fraud prevention and detection.