$60 billion each year-is lost to fraud. Increased public awareness about the significant and serious effects of health care fraud, together with more concentrated legislative efforts aimed at addressing the problem have prompted health insurers and law enforcement agencies to devote more resources to combating health care fraud than ever before. This handbook imparts to health care anti-fraud professionals the right information to help maximize the effectiveness of their efforts to detect, investigate and, when appropriate, prosecute health care fraud. Section one, aimed toward Special Investigation Unit (SIU) managers, provides the tools to develop an efficient and effective investigative unit. Section two offers seasoned and novice investigators alike the knowledge and insight that will assist then in conducting successful health care fraud investigations.

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