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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT. Fighting Fraud: An Overview. CHAPTER 3. Learning Objectives. Understand the importance of fraud prevention Recognize the importance of early fraud detection Describe the different approaches to fraud investigation

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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

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  1. FRAUD EXAMINATIONALBRECHT, ALBRECHT, & ALBRECHT Fighting Fraud: An Overview CHAPTER 3

  2. Learning Objectives • Understand the importance of fraud prevention • Recognize the importance of early fraud detection • Describe the different approaches to fraud investigation • Be familiar with the different options for legal action that can be taken once fraud has occurred

  3. What Are the Four Keys to Fight Fraud?

  4. List the Negative Affects of Fraud.

  5. Review the Fraud Triangle.

  6. List 2 Activities Fundamental to Fraud Prevention?

  7. How Does an Organization Encourage Dishonesty?

  8. What Expectations Should Management Communicate?

  9. Comment on Codes of Conduct.

  10. List Factors Associated with High Levels of Fraud.

  11. List Factors Associated with High Levels of Fraud.

  12. How Can Opportunity Be Eliminated?

  13. Who Detects Most Frauds?

  14. What Does Sarbanes-Oxley Say about Employees Reporting Fraud?

  15. Can Fraud by Owners of Small Businesses be Prevented?

  16. What is Meant by “Prediction of Fraud?”

  17. To Begin a Fraud Investigation, What is a Critical Element?

  18. Draw & Explain the Evidence Square.

  19. Match Term & Definition. Gathered from Papers, Computers & Written & Printed Sources Fingerprints, Weapons, Stolen Property Often Involves Forensic Analysis Gathered from Individuals, Includes Interviewing, Interrogation & Honesty Tests Collected by the Investigator, Includes Invigilation, Surveillance and Covert Operations

  20. Draw & Explain the Elements of Fraud Triangle.

  21. List Guidelines for Conducting a Fraud Investigation.

  22. List 7 Steps for Conducting a Fraud Investigation.

  23. List 7 Steps for Conducting a Fraud Investigation.

  24. What Action Do Most Businesses Take After Discovering a Fraud?

  25. Criminal Civil Summarize the Effects & Results of Taking Legal Action.

  26. How Do Organizations Contribute to More Fraud?

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