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BA592T053FraudIAStds080805

BA592T053FraudIAStds080805. Fraud. IA Stds (2 stds). ID of Fraud. (PA 1210.A2-1). Be able to: ID indicators of fraud. Primary focus is NOT fraud. NOT CFE!. Can be. for benefit of org. to detriment of org. Insiders or Outsiders. Deter fraud by: I/C. Who resp. for I/C?. IA role?.

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BA592T053FraudIAStds080805

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  1. BA592T053FraudIAStds080805

  2. Fraud IA Stds (2 stds)

  3. ID of Fraud (PA 1210.A2-1)

  4. Be able to:ID indicators of fraud

  5. Primary focus is NOT fraud. NOT CFE!

  6. Can be for benefit of org. to detriment of org.

  7. Insidersor Outsiders

  8. Deter fraud by:I/C

  9. Who resp. for I/C?

  10. IA role? Evaluate effectiveness of I/C

  11. IA suspects wrongdoing - inform inside - follow-up!

  12. Coordinate with • investigators • mgmt • legal (in,out) • other specialists

  13. Consider - rights of alleged perpetrators - reputation of entity

  14. CAE reports to - Sr. mgmt - BofDir

  15. Notify outside the org.?

  16. IAs later consider: - I/Cs in light of the fraud - Knowledge of fraud

  17. IA Resp. forFraud Detection (PA 1210.A2-2)

  18. Mgmt f( ) re: fraudIA f ( )!

  19. IA resp: • ID indicators of fraud • Be alert to opp. fraud • Evaluate need for investig. • Notify appropriate authorities

  20. Other (non-Stds) - What IAs do if fraud impacts prior yr F/S?

  21. Most fraudfound by… X

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