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Published byBruno Harrell Modified over 9 years ago
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Fraud Investigation FRAUD EXAMINATION ALBRECHT & ALBRECHT Theft and Concealment Investigation Methods CHAPTER 7
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Fraud Investigation Review Fraud Triangle
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Fraud Investigation Discuss Inquiry Methods
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Fraud Investigation Review the Target Approach to Theft Investigation
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Fraud Investigation Comment on Properly Performed Surveillance
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Fraud Investigation Describe How to Construct a Vulnerability Chart
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Fraud Investigation Discuss Surveillance & Covert Operations, Define
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Fraud Investigation When do you use undercover operations?
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Fraud Investigation When do you use undercover operations?
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Fraud Investigation Define Invigilation
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Fraud Investigation Comment On Invigilation
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Fraud Investigation Review the Concepts of Physical Evidence
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Fraud Investigation What is the value of a good document to the fraud examiner?
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Fraud Investigation Match the Following Concepts Organization Key to Retrieving & Maintaining a Database Carefully Maintain Record of Every Movement or Examination Originals Preferred, Sometimes a Copy Can Be Used Uniquely Marked, Make Copy, Store Original Safely, Use Copies in Investigation Chain of Custody Marking Evidence Organization of Evidence Rules Concerning Originals
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Fraud Investigation What information should be stored in the database?
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Fraud Investigation When can a photocopy be used as evidence?
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Fraud Investigation Discuss Documentary Evidence
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Fraud Investigation DISCOVERY SAMPLING Complete the Chart on Discovery Sampling
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Fraud Investigation Review How to Use a Random Number Table
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Fraud Investigation What conclusions can an Auditor/Examiner draw?
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Fraud Investigation Match & Discuss Regarding Sampling Documentation Errors Sampling Risk Non-sampling Risk Computer Searches Methods & Sources Fraud or Not Representational Misrepresentation Fraud Signals
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Fraud Investigation What are the hard to obtain documentary evidences?
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Fraud Investigation Review & Discuss the Questions that Arise with Disputed Documents
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Fraud Investigation When do you use a documentary expert?
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