1. FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT
Preventing Fraud
CHAPTER 4

2. 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

3. 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

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

5. Discuss Creating a Culture of Honesty, Openness & Assistance.

6. List Conditions that Contribute to Fraud.

7. Discuss 7 Things that Can Be Done to Eliminate Fraud

8. Discuss 7 Things that Can Be Done to Eliminate Fraud

9. Discuss 7 Things that Can Be Done to Eliminate Fraud

10. Discuss 7 Things that Can Be Done to Eliminate Fraud

11. Discuss 7 Things that Can Be Done to Eliminate Fraud

12. Why Do Whistle-Blowing Systems Fail?

13. Discuss 7 Things that Can Be Done to Eliminate Fraud

14. Discuss 7 Things that Can Be Done to Eliminate Fraud

15. What Are Good Fraud Auditing Steps?1 3 2 4

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

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

18. Dealing with Fraud: The Current Model. Another View2 2

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

20. What Does “Tone at the Top” Mean?

21. What Does Monitoring Mean?

22. What Will Investigation Procedures Include?

23. What Will Investigation Procedures Include?