FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

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Presentation transcript:

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 Discourage collusion between employees and outside parties

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

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

Discuss Creating a Culture of Honesty, Openness & Assistance.

List Conditions that Contribute to Fraud.

Discuss 7 Things that Can Be Done to Eliminate Fraud

Discuss 7 Things that Can Be Done to Eliminate Fraud

Discuss 7 Things that Can Be Done to Eliminate Fraud

Discuss 7 Things that Can Be Done to Eliminate Fraud

Discuss 7 Things that Can Be Done to Eliminate Fraud

Why Do Whistle-Blowing Systems Fail?

Discuss 7 Things that Can Be Done to Eliminate Fraud

Discuss 7 Things that Can Be Done to Eliminate Fraud

What Are Good Fraud Auditing Steps? 1 3 2 4

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

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

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

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

What Does “Tone at the Top” Mean?

What Does Monitoring Mean?

What Will Investigation Procedures Include?

What Will Investigation Procedures Include?