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FRAUD EXAMINATION ALBRECHT & ALBRECHT. Theft and Concealment Investigation Methods. CHAPTER 7. Review Fraud Triangle. Discuss Inquiry Methods. Review the Target Approach to Theft Investigation. Comment on Properly Performed Surveillance. Describe How to Construct a Vulnerability Chart.
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FRAUD EXAMINATIONALBRECHT & ALBRECHT Theft and Concealment Investigation Methods CHAPTER 7
Match the Following Concepts Uniquely Marked, Make Copy, Store Original Safely, Use Copies in Investigation Chain of Custody Originals Preferred, Sometimes a Copy Can Be Used Marking Evidence Carefully Maintain Record of Every Movement or Examination Organization of Evidence Rules Concerning Originals Organization Key to Retrieving & Maintaining a Database
DISCOVERY SAMPLING Complete the Chart on Discovery Sampling
Match & Discuss Regarding Sampling Documentation Representational Errors Methods & Sources Sampling Risk Misrepresentation Non-sampling Risk Fraud Signals Computer Searches Fraud or Not
Review & Discuss the Questions that Arise with Disputed Documents