1 / 23

FRAUD EXAMINATION ALBRECHT & ALBRECHT

FRAUD EXAMINATION ALBRECHT & ALBRECHT. Fighting Fraud: An Overview. CHAPTER 3. Circle the 2 Most Effective & Least Costly. What are the 4 keys to fight fraud?. List the Negative Affects of Fraud. Review the Fraud Triangle. What are the 2 activities fundamental to prevent fraud?.

grant
Download Presentation

FRAUD EXAMINATION ALBRECHT & ALBRECHT

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

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

  2. Circle the 2 Most Effective & Least Costly What are the 4 keys to fight fraud?

  3. List the Negative Affects of Fraud

  4. Review the Fraud Triangle

  5. What are the 2 activities fundamental to prevent fraud?

  6. How does an organization encourage dishonesty?

  7. What expectations does management need to communicate?

  8. Comment on Codes of Conduct

  9. “An Honesty Driven Culture Involves Developing a Positive Work Environment”

  10. How can opportunity be eliminated? Discuss Each

  11. Research Shows Employees & Managers NOT Auditors Detect Most Frauds

  12. Can fraud by owners of small businesses be prevented? If they own the business how can they commit fraud?

  13. What is meant by “prediction of fraud?”

  14. To Begin a Fraud Investigation, what is a critical element? Why?

  15. Draw & Explain the Evidence Square

  16. 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

  17. Draw & Explain the Elements of Fraud Triangle Elements Of Fraud

  18. What are some guidelines to consider when conducting a fraud investigation?

  19. Summarize the 7 Steps of Conducting a Fraud Investigation

  20. Summarize the 7 Steps of Conducting a Fraud Investigation

  21. What one of 3 choices do most organizations make following a fraud?

  22. Criminal Civil Summarize the Effects & Results of Taking Criminal or Civil Action

  23. Why do organizations that only terminate fraudsters cause more fraud?

More Related