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Accounting Fraud & Forensics Tutorial

Accounting Fraud & Forensics Tutorial. Overview. Competition Format. Research Skills. Presentation Structure. Important Dates. Saturday 25th May. Cases to be emailed to teams. Sunday 26th May. PowerPoint slides due Preliminary Presentation Day. Monday 27th May. Final Presentation.

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Accounting Fraud & Forensics Tutorial

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  1. Accounting Fraud & Forensics Tutorial

  2. Overview Competition Format Research Skills Presentation Structure

  3. Important Dates Saturday 25th May • Cases to be emailed to teams Sunday 26th May • PowerPoint slides due • Preliminary Presentation Day Monday 27th May • Final Presentation

  4. How the competition works Division A Division B Division C Division D Winner Winner Winner Winner Final Round 4 Teams

  5. Presentation Format PowerPoint Presentation 10 Minutes Presentation 10 Minutes Q&A

  6. Case Information Expansion Project Company Information Short Case Suggested Research Sources Suggested Risks

  7. What do teams prepare? 1 Identify fraud risks 2 Outline impact on the company/project 3 Propose mitigation strategies 4 Make a recommendation on the project

  8. Academic sources • Allocate tasks • Make a timeline Internet Researched Based Competition • No ‘right’ answer • All about justification Time Management Analysis

  9. Motivation What is fraud? Opportunity Rationalisation

  10. Financial pressure • Need or greed • Position to commit fraud Motivation The Fraud Triangle • “Borrow” vs “Steal” • I will pay it back Opportunity Rationalisation

  11. Types of Fraud: Overview Corruption Asset Misappropriation Financial Statement Fraud

  12. Types of Fraud: Corruption Conflicts of Interest Bribery Illegal Gratuities Economic Extortion

  13. Cash Non-Cash Types of Fraud: Asset Misappropriation Theft Misuse Fraudulent Disbursements Larceny

  14. Financial Non-Financial Types of Fraud: Fraudulent Statements Asset/Revenue Overstatements Employment Credentials Fictious Revenues Internal and External Documents

  15. Identify the risk Fraud detection Key Areas of Research Fraud prevention Responding to fraud

  16. Evaluating the extent of fraud risk Who are the victims? Detected or undetected? Financial & non-financial costs Preventability

  17. No set structure but we have provided a recommendation Presentation • Slides due Sunday morning Structure Slides

  18. Recommended Structure Introduction Outline Risks Mitigation Strategies Conclusion Recommendation Financial Analysis

  19. Presentation Tips 1 All members must speak 2 Speak slowly and clearly 3 Keep slides simple 4 Use colour, pictures & diagrams

  20. Conclusion 1 Must register & pay for MCC 2 Presentation times will be emailed 3 Email: accounting.events@uoamcc.co.nz

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