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FRAUD EXAMINATION ALBRECHT & ALBRECHT
WHO COMMITS FRAUD AND WHY CHAPTER 2
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So what does the fraudster look like?
Introduction to Fraud
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Describe the Profile of Fraud Perpetrators
College Students Fraud Perpetrators Other Property Offenders Introduction to Fraud
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Draw and Explain the Fraud Triangle?
Introduction to Fraud
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Are all fraudsters under some perceived pressure?
Introduction to Fraud
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What is called when a fraudster believes they won’t be caught?
Introduction to Fraud
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What is it called when the fraudster explains their actions as acceptable?
Introduction to Fraud
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What three elements are common to every fraud?
Introduction to Fraud
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Why is it important to understand the fraud triangle?
Introduction to Fraud
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What does this imply for the fraud examiner?
Introduction to Fraud
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Do the three elements need to be in equal proportion to commit fraud?
Introduction to Fraud
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How does an individuals personal integrity affect their likelihood to commit fraud?
Introduction to Fraud
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What are the 4 types of pressure?
Introduction to Fraud
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Who commits fraud? Year of Employment
1, 2, 3, 4, 5, 6, ………………………………., 35 What is the age of the person most likely to commit fraud? Introduction to Fraud
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Discuss the lengths people will go to support their vices.
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What are the three parts of perceived opportunity?
Introduction to Fraud
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What factors increase opportunity to commit fraud?
Introduction to Fraud
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Match Terms to Definitions
Control Environment Accounting System Control Procedures or Activities Policies and procedures for recording economic transactions in an orderly manner. Specific error-checking routines performed by company personnel. A set of characteristics that defines good management control features other than accounting policies and procedures Introduction to Fraud
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Comment on the Control Environment
Introduction to Fraud
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What are the 3 components of every fraud?
Introduction to Fraud
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What does a good account system do?
Introduction to Fraud
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What does a good accounting system do for transaction?
Introduction to Fraud
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Control Activities Individuals commit fraud to conceal personal expenditures with business assets and evade paying taxes Introduction to Fraud
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What are the 5 primary control procedures? Discuss Each One
Introduction to Fraud
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Describe the Internal Control Structure
Control Environment Accounting System Control Activities and Procedures Introduction to Fraud
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List & Discuss Non-control Factors
Introduction to Fraud
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Rationalization Introduction to Fraud
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