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

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

3. List the Negative Affects of Fraud
Introduction to Fraud

4. Review the Fraud Triangle
Introduction to Fraud

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

6. How does an organization encourage dishonesty?
Introduction to Fraud

7. What expectations does management need to communicate?
Introduction to Fraud

8. Comment on Codes of Conduct
Introduction to Fraud

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

10. How can opportunity be eliminated? Discuss Each
Introduction to Fraud

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

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

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

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

15. Draw & Explain the Evidence Square
Introduction to Fraud

16. 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

17. Draw & Explain the Elements of Fraud Triangle
Introduction to Fraud

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

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

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

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

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

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