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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT. WHO COMMITS FRAUD AND WHY. CHAPTER 2. Learning Objectives. Recognize who commits fraud. Understand why people commit fraud. Become familiar with the fraud triangle. Understand how pressure contributes to fraud.

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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

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  1. FRAUD EXAMINATIONALBRECHT, ALBRECHT, & ALBRECHT WHO COMMITS FRAUD AND WHY CHAPTER 2

  2. Learning Objectives • Recognize who commits fraud. • Understand why people commit fraud. • Become familiar with the fraud triangle. • Understand how pressure contributes to fraud. • Know why opportunities must be present in order for fraud to be committed.

  3. Learning Objectives • Identify controls that prevent or detect fraudulent behavior. • Identify noncontrol factors that provide opportunities for fraud. • Understand why people rationalize.

  4. What Does the Fraudster Look Like?

  5. Describe the Profile of Fraud Perpetrators.

  6. Draw & Explain the Fraud Triangle.

  7. Define the Following: • Perceived Pressure • Perceived Opportunity • Rationalization

  8. What Three Elements Are Common to Every Fraud?

  9. Why is it Important to Understand the Fraud Triangle?

  10. What Does This Imply for the Fraud Examiner?

  11. Do the Three Elements Need to be in Equal Proportion to Commit Fraud?

  12. How Does Personal Integrity Affect Likelihood to Commit Fraud?

  13. What Are the Four Types of Pressure?

  14. The First Element - Pressure

  15. Comment on the Lengths People Will Go to Support Their Vices.

  16. The Second Element – Perceived Opportunity

  17. List Major Factors that Increase Opportunities to Commit Fraud.

  18. Match Terms to Definitions. Control Environment Specific error-checking routines performed by company personnel A set of characteristics that defines good management control features other than accounting policies and procedures Accounting System Control Procedures or Activities Policies and procedures for recording economic transactions in an orderly manner

  19. Comment on the Control Environment.

  20. What Does Sarbanes-Oxley Require?

  21. What Are 3 Components of Every Fraud?

  22. What Does a Good Accounting System Do?

  23. What Does a Good Accounting Do for Transactions?

  24. Discuss Control Activities.

  25. What Are the Five Primary Control Procedures? Discuss.

  26. Describe the Internal Control Structure. Internal Control Structure Control Environment Accounting System Control Activities and Procedures

  27. The Third Element - Rationalization

  28. What Are Some Common Rationalizations?

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