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Fraud Manual


Fraud Manual on Employee Embezzlement

Download this handy manual by Joseph R. Dervaes

About the Author:

Joe retired with 42.5 years of audit experience in government, including federal, state, and local government. He retired on July 31, 2006, as the Audit Manager for Special Investigations for the Washington State Auditor’s Office where he was responsible for managing the statewide Fraud Program. He specialized in employee embezzlement in state agencies and local governments, and monitored all fraud audits throughout the state. He participated in the investigation of over 730 cases involving losses of over $13 million during the two decades prior to his retirement. He was the fraud audit training instructor for the agency, and the author of its fraud training courses.

Joe is very active in the Association of Certified Fraud Examiners (ACFE). He is a Life Member, Fellow, Regent Emeritus, former member of the Board of Review, and a former adjunct faculty member. In 2003, he received the ACFE’s coveted Donald R. Cressey Award for his lifetime contributions to fraud detection, deterrence, and education. This fraud award is similar to the Pulitzer Prize in the field of Journalism. In 2004, the membership elected him to be the Vice-Chair of the Board of Directors of the ACFE Foundation, one of the highest positions any CFE may hold in the profession. In 2007, he received the ACFE’s Outstanding Contribution in Outreach/Community Service Award for his service to the ACFE and his community. In 2009, he received the ACFE’s Superior Service Award as one of four CFEs who have attended the first 20 ACFE Annual Fraud Conferences. He is also the author of one Association fraud training course, and a contributing author of the Second Edition of the Fraud Examiners Manual. He also received the ACFE's Distinguished Achievement Award in 1995. Joe's profile and three fraud articles have been published in Fraud Magazine, the ACFE's international journal. He also authors a regular by-line column on Fraud's Finer Points in the publication.

Joe is the founding President and President Emeritus of the Pacific Northwest Chapter/ACFE. He is a frequent speaker at fraud seminars and conferences, and presented fraud awareness training to thousands of auditors and management officials of governmental entities and professional associations throughout North America every year.

This fraud manual represents Joe's personal experiences dealing with fraud in state agencies and local governments in the State of Washington. The manual describes a host of common fraud schemes perpetrated by trusted employees within the organization, as well as many important concepts about fraud. While these fraud schemes come from the public sector, the same schemes also occur in the private sector. So, there is plenty of information for everyone. The material is not copyrighted and is provided with the compliments of the author with the hope that readers will use the information to both deter and detect employee embezzlement fraud in the workplace.

Copyright © 2011 Pacific Northwest Chapter/ACFE

© 2011 Association of Certified Fraud Examiners