This book provides a user-friendly guide to current and emerging issues in fraud both internal to the company, and external. It explains the terminology used and sets out the chief risks which management accountants need to be aware of. It then sets out a practical framework for the management and mitigation of fraud risk. This is followed up by an explanation of what to do in the event of concerns that a fraud has been perpetrated, is underway or is being attempted. The book also guides the reader through the process of dealing with the law enforcement authorities in the event of an investigation. The book is for all those accountants who are not professionals in risk management or investigation procedures, but who need to be aware of the issues, many of which will impact on their area of responsibility; it therefore aims to give them a user-friendly manual to the issue of fraud risk. In addition the book will provide a valuable update on emerging trends in the fraud environment. The author is a financial services and regulatory consultant with extensive experience in fraud risk management. She is also Manager, Corporate Governance for an international life company, and an examiner and moderator who lectures and writes extensively on a wide range of compliance and financial services matters.
The book is in three sections:
Section 1: What is fraud? What are the emerging trends in fraud at present?
Section 2: what risks may you encounter in your business, and what fraud management systems should you have in place?
Section 3: post-event fraud management ? what to do when your concerns are aroused that a fraud has taken place or is being attempted?

* makes accountants aware of different types of fraud risk
* explains practical issues including post-fraud event management
* The author, a financial and regulatory consultant, offers her extensive experience in fraud risk management

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

The field of transitional justice has expanded rapidly since the term first emerged in the late 1990s. Its intellectual development has, however, tended to follow practice rather than drive it. Addressing this gap, Violence, Law and the Impossibility of Transitional Justice pursues a comprehensive theoretical inquiry into the foundation and evolution of transitional justice. Presenting a detailed deconstruction of the role of law in transition, the book explores the reasons for resistance to transitional justice. It explores the ways in which law itself is complicit in perpetuating conflict, and asks whether a narrow vision of transitional justice - underpinned by a strictly normative or doctrinal concept of law - can undermine the promise of justice. Drawing on case material, as well as on perspectives from a range of disciplines, including law, political science, anthropology and philosophy, this book will be of considerable interest to those concerned with the theory and practice of transitional justice.