Fraud Against Organizations FRAUD EXAMINATION ALBRECHT & ALBRECHT Fraud Against Organizations Chapter 13.

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Presentation transcript:

Fraud Against Organizations FRAUD EXAMINATION ALBRECHT & ALBRECHT Fraud Against Organizations Chapter 13

Fraud Against Organizations Review Some Common Fraud Statistics

Fraud Against Organizations Define Asset Misappropriations Asset Misappropriations

Fraud Against Organizations Match Definitions Larceny Skimming Lapping Delaying the recording of payments, record tomorrow’s payments as today’s Stealing cash before it is recorded Stealing cash that’s already recorded

Fraud Against Organizations Define & Describe Check Tampering

Fraud Against Organizations What are three common cash register scams?

Fraud Against Organizations Describe How Billing Schemes work, COMMENT

Fraud Against Organizations Review Expense Schemes

Fraud Against Organizations Review & Comment on Payroll Scams

Fraud Against Organizations Inventory & other asset fraud occur what 2 ways?

Fraud Against Organizations Comment on 4 Types of Corruption

Fraud Against Organizations Define & Discuss Bribery

Fraud Against Organizations What is conflict of interest?

Fraud Against Organizations Define Extortion & Illegal Gratuities

Fraud Against Organizations Terms Match Deceive someone to put money into a fake investment Fictitious entity created to commit fraud Paying for something or paying too much for something it shouldn’t An employee demanding from a vendor in order to influence a decision Economic Extortion scheme Disbursement Fraud Dummy or Shell Company Investment Scheme