This Manual, a special project of ABI's Commercial Fraud Task Force, is a must-have for any insolvency professional - lawyer, accountant, fraud examiner or otherwise. Sooner or later, most insolvency professionals must confront fraud issues, and this Manual provides the framework and vocabulary necessary to understand, confront and defeat these issues. It explains different types of fraud, the mechanics of forensic investigations and computer forensics, the legal response to fraud and international fraud remedies, concluding with a discussion of the major fraud cases in 2009.