The Accredited Counter Fraud Specialist Handbook -- Contents -- CHAPTER ONE How the counter fraud profession developed and what the counter fraud professional should be -- INTRODUCTION -- COUNTER FRAUD PROFESSIONAL INFRASTRUCTURE -- THE HISTORY OF THE COUNTER FRAUD PROFESSION -- DEVELOPING A PROFESSIONAL INFRASTRUCTURE -- THE ESSENCE OF THE COUNTER FRAUD PROFESSIONAL -- The Enlightened Professional -- The 'Reflective' Professional -- The Counter Fraud Leader -- REDEFINING THE COUNTER FRAUD PROFESSIONAL -- REDEFINING THE LEXICON OF COUNTERING FRAUD -- Communicating the Rewards of Successfully Countering Fraud to the Wider Organisation and Particularly the Leaders -- Securing Positions of Influence within the Organisation -- REVIEW -- FURTHER READING -- CHAPTER TWO The Fraud Act 2006 and fraud related legislation -- INTRODUCTION -- THE FRAUD ACT 2006 -- Offences Repealed -- Overview -- Criticism of the Fraud Act 2006 -- CRIMINAL LAW ACT 1977 -- CRIMINAL ATTEMPTS ACT 1981 -- THEFT ACT 1968 -- Section 1 - Basic definition of theft -- Section 2 - Dishonesty -- Section 3 - Appropriates -- Section 4 - Property -- Section 5 - Belonging to Another -- Section 6 - Intention to Permanently Deprive -- FRAUD RELATED OFFENCES -- Section 16 - Obtaining Pecuniary Advantage by Deception (repealed by the Fraud Act 2006) -- Section 17 - False Accounting -- Section 24a - Dishonestly Retaining a Wrongful Credit -- BRIBERY ACT 2010 -- COMPUTER MISUSE ACT 1990 -- Section 1 - Unauthorised Access to Computer Material -- Section 2 - Unauthorised Access with Intent to Commit or Facilitate Commission of Further Offences -- Section 3 - Unauthorised Acts with Intent to Impair, or with Recklessness as to Impairing, Operation of Computer, etc. -- Section 3A - Making, Supplying or Obtaining Articles for Use in Offence under Section 1 or 3 -- INVENTORY OF ADDITIONAL LEGISLATION.

REVIEW -- FURTHER READING -- CHAPTER THREE Governing legislation -- INTRODUCTION -- CRIMINAL PROCEDURE AND INVESTIGATIONS ACT 1996 -- Introduction -- The Role of the ACFS -- Disclosure -- Sensitive Material -- DATA PROTECTION ACT 1998 -- DPA Terminology -- Data Protection Principles -- Criminal Offences -- Statutory Exclusions -- Best Practice to be DPA Compliant -- HUMAN RIGHTS ACT 1998 -- How Does the HRA Work? -- Convention Rights (the Articles) -- REGULATION OF INVESTIGATORY POWERS ACT 2000 -- What is Surveillance? -- Covert Surveillance -- Directed Surveillance -- Human and Technical Surveillance -- Covert Human Intelligence Source (CHIS) -- Office of Surveillance Commissioner -- TELECOMMUNICATIONS (LAWFUL BUSINESS PRACTICE) (INTERCEPTION OF COMMUNICATIONS) REGULATIONS 2000 -- POLICE AND CRIMINAL EVIDENCE ACT 1984 -- Scope of PACE and the Codes of Practice -- Investigative Responsibilities -- Right to Silence -- Unreliable Evidence -- Entry, Search and Seizure -- Detention -- Treatment in Custody -- PUBLIC INTEREST DISCLOSURE ACT 1998 -- What Protection is Afforded to a Whistleblower? -- FREEDOM OF INFORMATION ACT 2000 -- REVIEW -- FURTHER READING -- CHAPTER FOUR Organising and planning an investigation -- INTRODUCTION -- WHAT IS A CRIMINAL INVESTIGATION? -- TYPES OF INVESTIGATION -- THE ROLE OF THE ACFS -- THE INVESTIGATION LIFE CYCLE -- Objective Setting and Planning -- Information Gathering and Interviews -- Reporting -- Taking Action -- INVESTIGATIVE DECISION MAKING -- ETHICAL INVESTIGATIONS -- CORRUPTION -- INTELLIGENCE -- Intelligence v Information -- The Intelligence Cycle -- Intelligence Sources -- The National Intelligence Model -- Grading Intelligence (5 × 5 × 5) -- REVIEW -- FURTHER READING -- CHAPTER FIVE Covert investigation -- INTRODUCTION -- BACKGROUND TO RIPA -- COVERT SURVEILLANCE -- CATEGORIES OF SURVEILLANCE.

COVERT HUMAN INTELLIGENCE SOURCES -- THE LAWFUL INTERCEPTION OF COMMUNICATIONS -- REVIEW -- FURTHER READING -- CHAPTER SIX Investigative interviewing -- INTRODUCTION -- BACKGROUND TO INTERVIEW TECHNIQUE TRAINING -- WHAT CAN GO WRONG DURING AN INTERROGATION? -- INVESTIGATIVE INTERVIEWING -- THE PEACE MODEL OF INVESTIGATIVE INTERVIEWING -- FREE RECALL INTERVIEWS WITH WITNESSES -- Memory -- Memory Processes -- Environmental Factors -- The Importance of Witness Statements -- Question Types -- CONVERSATION MANAGEMENT -- Interview Planning -- Managing an Interview -- Ethical Pressures when Interviewing -- Developing Rapport -- Within‐interview Behaviour -- INTERVIEW UNDER CAUTION PROCEDURE AND RECORDS -- Interview under Caution Procedures -- Records of Interviews -- REVIEW -- FURTHER READING -- CHAPTER SEVEN Rules of disclosure and evidence -- INTRODUCTION -- EVIDENCE -- Standard of Proof -- Admissibility and Weight of Evidence -- Types of Evidence -- Rules of Evidence -- Hearsay Evidence Reform -- Hearsay Evidence - An Investigator's Perspective -- Other Evidential Considerations -- GATHERING EVIDENCE -- SEARCH AND SEIZURE -- Search and Seizure Stepping Stones -- DEALING WITH EXHIBITS -- EVIDENCE GATHERING TECHNIQUES -- Electrostatic Detection Apparatus (ESDA) -- HANDWRITING ANALYSIS -- COMPUTER BASED ELECTRONIC EVIDENCE -- Analysis of Mobile Telephones and Personal Digital Assistants (PDA) -- E‐mails -- Deleted Files/Folders -- Graphic and Video Files -- Internet History -- Seizing and Packaging Electronic Evidence -- COMPLETING A PROSECUTION FILE -- MG5 Police Report -- MG6 Disclosure Series -- MG9 Witness List -- MG10 Witness Non‐availability -- MG11 Witness Statement -- MG12 Exhibit List -- MG15 Record of Interview -- REVIEW -- FURTHER READING -- CHAPTER EIGHT The courtroom process -- INTRODUCTION -- CLASSIFICATION OF OFFENCES -- THE COURTS.

Magistrates' Court -- County Court -- Crown Court -- The Court of Appeal -- The Supreme Court -- CRIMINAL PROCEEDINGS -- GIVING EVIDENCE -- Examination‐in‐chief -- Cross‐examination -- Re‐examination -- Release -- Witness Safeguards and Support -- Examination‐in‐chief -- Cross‐examination -- Prepare Yourself -- The Procedure -- REVIEW -- FURTHER INFORMATION -- CHAPTER NINE Civil law -- INTRODUCTION -- THE CIVIL COURTS -- THE OBJECTIVES OF CIVIL LAW -- ADVANTAGES AND DISADVANTAGES OF USING THE CIVIL LAW -- CIVIL LAW TOOLS -- Injunctions -- Freezing Orders -- Search Orders -- Non‐compliance -- Insolvency and Bankruptcy -- Individual Voluntary Arrangement (IVA) -- Judgment and Enforcements -- Judgment -- REGULATORY SANCTIONS -- INNOVATIVE SANCTIONS -- EXAMPLES OF CIVIL CASE LAW -- COMPANY LAW -- Sole Trader -- Partnership -- Private Limited Company (Ltd) -- Public Limited Company (PLC) -- CORPORATE PERSONALITY -- Fraudulent Trading -- Wrongful Trading -- REVIEW -- FURTHER READING -- CHAPTER TEN Resource compendium -- INTRODUCTION -- REGULATORY BODIES -- Accountants and Actuaries -- Aviation -- Financial -- Gambling -- Lawyers -- Medical and Care Related -- Surveyors -- Teaching -- Vets -- Other -- INVESTIGATIVE AND ENFORCEMENT BODIES -- MAJOR FRAUD REPORT RECEIVING BODIES -- LEGAL PROSECUTING BODIES -- IMPORTANT COUNTER FRAUD/CORRUPTION BODIES -- REPRESENTATIVE BODIES -- FRAUD FORUMS -- Regional -- Sector -- Women -- Other Forum‐like Bodies -- TRAINING AND EDUCATION -- RESEARCH ON COUNTER FRAUD -- IMPORTANT ORGANISATIONS FOR INVESTIGATORS -- USEFUL WEBSITES -- Companies and Directors -- Courts and Legal Information -- Credit Reference -- Electoral Roll -- Image Search -- Newspaper Databases -- People Search -- Property -- Telephone -- Vehicle -- Police and Criminal Evidence Act 1984 -- Regulation of Investigatory Powers Act 2000.

TEMPLATES AND AIDE MEMOIRES -- PACE INTERVIEW GUIDANCE -- What Basics Do I Need in Place to Conduct an Interview? -- What to Consider before Starting the Interview -- What to Do When your Interviewee First Arrives for Interview -- Interview Technique -- How to Conduct a Good Interview -- The Interview -- Written Interview Records -- Written Statements Under Caution -- PACE INTERVIEW GUIDANCE SHEET -- COURTROOM GUIDANCE -- Cross‐examination by the defence -- References -- Index -- EULA.