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Understanding Fraud Perpetrators: Profile, Motives, and Prevention

Delve into the profile of fraud perpetrators, the Fraud Triangle, motives for committing fraud, and how to prevent fraudulent activities. Learn about the Control Environment, Accounting System, and Control Procedures in detecting and preventing fraud.

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Understanding Fraud Perpetrators: Profile, Motives, and Prevention

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

  2. So what does the fraudster look like?

  3. Describe the Profile of Fraud Perpetrators Fraud Perpetrators College Students Other Property Offenders

  4. Draw and Explain the Fraud Triangle?

  5. Are all fraudsters under some perceived pressure?

  6. What is called when a fraudster believes they won’t be caught?

  7. What is it called when the fraudster explains their actions as acceptable?

  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 an individuals personal integrity affect their likelihood to commit fraud?

  13. What are the 4 types of pressure?

  14. Who commits fraud? Year of Employment 1, 2, 3, 4, 5, 6, ………………………………., 35 What is the age of the person most likely to commit fraud?

  15. Discuss the lengths people will go to support their vices.

  16. What are the three parts of perceived opportunity?

  17. What factors increase opportunity to commit fraud?

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

  19. Comment on the Control Environment

  20. What are the 3 components of every fraud?

  21. What does a good account system do?

  22. What does a good accounting system do for transaction?

  23. Control Activities Individuals commit fraud to conceal personal expenditures with business assets and evade paying taxes

  24. What are the 5 primary control procedures? Discuss Each One

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

  26. List & Discuss Non-control Factors

  27. Rationalization

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