The law relating to fraud varies from country to
country. Where it is necessary for this guide to make
reference to specifi c legal measures, this is generally to
UK law, as it would be impossible to include references
to the laws of all countries where this guide will be
read. It is strongly advised that readers ensure they
are familiar with the law relating to fraud in their
own jurisdiction. Although some references may
therefore not be relevant to all readers, the general
principles of fraud risk management will still apply and
organisations around the world are encouraged to take
a more stringent approach to preventing, detecting and
responding to fraud.