FRAUD EXAMINATION ALBRECHT & ALBRECHT

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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT
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Presentation transcript:

FRAUD EXAMINATION ALBRECHT & ALBRECHT Fighting Fraud: An Overview CHAPTER 3 Introduction to Fraud

What are the 4 keys to fight fraud? Circle the 2 Most Effective & Least Costly Introduction to Fraud

List the Negative Affects of Fraud Introduction to Fraud

Review the Fraud Triangle Introduction to Fraud

What are the 2 activities fundamental to prevent fraud? Introduction to Fraud

How does an organization encourage dishonesty? Introduction to Fraud

What expectations does management need to communicate? Introduction to Fraud

Comment on Codes of Conduct Introduction to Fraud

“An Honesty Driven Culture Involves Developing a Positive Work Environment” Introduction to Fraud

How can opportunity be eliminated? Discuss Each Introduction to Fraud

Research Shows Employees & Managers NOT Auditors Detect Most Frauds Introduction to Fraud

Can fraud by owners of small businesses be prevented? If they own the business how can they commit fraud? Introduction to Fraud

What is meant by “prediction of fraud?” Introduction to Fraud

To Begin a Fraud Investigation, what is a critical element? Why? Introduction to Fraud

Draw & Explain the Evidence Square Introduction to Fraud

Match Term & Definition Gathered from Papers, Computers & Written & Printed Sources Fingerprints, Weapons, Stolen Property Often Involves Forensic Analysis Gathered from Individuals, Includes Interviewing, Interrogation & Honesty Tests Collected by the Investigator, includes Invigilation, Surveillance and Covert Operations Introduction to Fraud

Draw & Explain the Elements of Fraud Triangle Introduction to Fraud

What are some guidelines to consider when conducting a fraud investigation? Introduction to Fraud

Summarize the 7 Steps of Conducting a Fraud Investigation Introduction to Fraud

Summarize the 7 Steps of Conducting a Fraud Investigation Introduction to Fraud

What one of 3 choices do most organizations make following a fraud? Introduction to Fraud

Summarize the Effects & Results of Taking Criminal or Civil Action Introduction to Fraud

Why do organizations that only terminate fraudsters cause more fraud? Introduction to Fraud