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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT. THE NATURE OF FRAUD. CHAPTER 1. Learning Objectives. Understand the seriousness of the fraud problem and how it affects individuals, consumers and organizations Define fraud Classify fraud into various types

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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

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  1. FRAUD EXAMINATIONALBRECHT, ALBRECHT, & ALBRECHT THE NATURE OF FRAUD CHAPTER 1

  2. Learning Objectives • Understand the seriousness of the fraud problem and how it affects individuals, consumers and organizations • Define fraud • Classify fraud into various types • Understand how expensive fraud is to a company, investors, and a nation

  3. Learning Objectives • Distinguish between criminal and civil fraud laws and how they relate to fraud. • Be familiar with types of fraud-fighting careers today.

  4. Describe the Seriousness of Fraud.

  5. List Four Sources for Knowing How Much Fraud is Occurring.

  6. What are the Estimated Costs and Impacts of Fraud?

  7. Explain How $1 in Fraud Represents $1 Lost Profits.

  8. What are the Seven Elements of Fraud?

  9. What are the Seven Elements of Fraud?

  10. What it is What it isn’t Define Fraud:What it is and What it isn’t.

  11. Why Are We so Often Conned?

  12. Classify Frauds and Give an Example of Each.

  13. List Keys to Occupational Fraud and Define.

  14. Complete this Chart.

  15. Differentiate between Direct and Indirect Embezzlement.

  16. What Are the Two Types of Vendor Fraud? Discuss.

  17. Explain Customer Fraud.

  18. Match Terms to Definitions. Employee Embezzlement Association of Certified Fraud Examiners Employees taking employer’s assets Management fraud Overcharge for goods, or ship inferior goods Investment scams Selling worthless investments to unsuspecting investors Vendor fraud Manipulation of financial statements by management Customer fraud Getting something for nothing, not paying for goods & services ACFE

  19. Differentiate between Criminal and Civil Responses to Fraud.

  20. What Skills Are Needed to be a Fraud Fighter?

  21. Some Additional Skills that May Prove Helpful

  22. Employment Opportunities

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