Webster's dictionary defines fraud as an "intentional perversion of truth in order to induce another to part with something of value or to surrender a legal right:an act of deceiving or misrepresenting.  Fraud can present itself in many forms.  Knowing what to look for and how to look for fraud takes education and experience.  The following websites are intended to help gain further knowledge in auditing for fraud. 

http://www.acfe.com/about/about.asp

Association of Certified Fraud Specialists (ACFS)

ACFS is an educational, non-profit corporation for the purposes of fostering a national forum and governing body of expertise in areas of fraud prevention, fraud detection and fraud investigation.

http://www.acfsnet.org/about_mission.html

Journal of Forensic Accounting

The Journal of Foresenic Accounting is dedicated to promoting excellence in forensic accounting. 

http://www.edwardspub.com/journals/JFA/

Training

MIS Training Institute -

http://www.misti.com/default.asp?Page=10&pcID=5278

Institute of Internal Auditing

http://www.theiia.org/training/index.cfm?act=seminar.detail&semID=45

http://www.theiia.org/training/index.cfm?act=seminar.detail&semID=33

Association of Fraud Examiners

http://www.fraudconference.com/live-post.asp

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