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

2. Fraud Against Organizations Review Some Common Fraud Statistics

3. Fraud Against Organizations Define Asset Misappropriations Asset Misappropriations

4. 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

5. Fraud Against Organizations Define & Describe Check Tampering

6. Fraud Against Organizations What are three common cash register scams?

7. Fraud Against Organizations Describe How Billing Schemes work, COMMENT

8. Fraud Against Organizations Review Expense Schemes

9. Fraud Against Organizations Review & Comment on Payroll Scams

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

11. Fraud Against Organizations Comment on 4 Types of Corruption

12. Fraud Against Organizations Define & Discuss Bribery

13. Fraud Against Organizations What is conflict of interest?

14. Fraud Against Organizations Define Extortion & Illegal Gratuities

15. 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