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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT. Preventing Fraud. CHAPTER 4. Learning Objectives. Understand how to create a culture of honesty, openness, and assistance Know how to eliminate opportunities for fraud Identify the importance of good internal controls

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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

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  1. FRAUD EXAMINATIONALBRECHT, ALBRECHT, & ALBRECHT Preventing Fraud CHAPTER 4

  2. Learning Objectives • Understand how to create a culture of honesty, openness, and assistance • Know how to eliminate opportunities for fraud • Identify the importance of good internal controls • Discourage collusion between employees and outside parties

  3. Learning Objectives • Inform outside vendors of company policies • Recognize how to monitor employees • Set up a response line for anonymous tips • Conduct proactive fraud auditing • Create an effective organization to minimize fraud

  4. What Does the Phrase “Not Everyone Is Honest” Mean?

  5. Discuss Creating a Culture of Honesty, Openness & Assistance.

  6. List Conditions that Contribute to Fraud.

  7. Discuss 7 Things that Can Be Done to Eliminate Fraud

  8. Discuss 7 Things that Can Be Done to Eliminate Fraud

  9. Discuss 7 Things that Can Be Done to Eliminate Fraud

  10. Discuss 7 Things that Can Be Done to Eliminate Fraud

  11. Discuss 7 Things that Can Be Done to Eliminate Fraud

  12. Why Do Whistle-Blowing Systems Fail?

  13. Discuss 7 Things that Can Be Done to Eliminate Fraud

  14. Discuss 7 Things that Can Be Done to Eliminate Fraud

  15. 1 3 2 4 What Are Good Fraud Auditing Steps?

  16. Complete Fraud Prevention Diagram. Create Culture of Honesty, Openness, & Assistance Eliminate Opportunities

  17. Review the Current Model for Dealing with Fraud. 1 2 4 3

  18. Dealing with Fraud: The Current Model. Another View 2 2

  19. How do Fraud Savvy Businesses Minimize Fraud? 1 6 2 3 5 4

  20. What Does “Tone at the Top” Mean?

  21. What Does Monitoring Mean?

  22. What Will Investigation Procedures Include?

  23. What Will Investigation Procedures Include?

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