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

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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

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FRAUD EXAMINATIONALBRECHT, ALBRECHT, & ALBRECHT

Preventing Fraud

CHAPTER 4


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


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


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


Discuss Creating a Culture of Honesty, Openness & Assistance.


List Conditions that Contribute to Fraud.


Discuss 7 Things that Can Be Done to Eliminate Fraud


Discuss 7 Things that Can Be Done to Eliminate Fraud


Discuss 7 Things that Can Be Done to Eliminate Fraud


Discuss 7 Things that Can Be Done to Eliminate Fraud


Discuss 7 Things that Can Be Done to Eliminate Fraud


Why Do Whistle-Blowing Systems Fail?


Discuss 7 Things that Can Be Done to Eliminate Fraud


Discuss 7 Things that Can Be Done to Eliminate Fraud


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What Are Good Fraud Auditing Steps?


Complete Fraud Prevention Diagram.

Create Culture of Honesty, Openness, & Assistance

Eliminate Opportunities


Review the Current Model for Dealing with Fraud.

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Dealing with Fraud: The Current Model. Another View

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How do Fraud Savvy Businesses Minimize Fraud?

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What Does “Tone at the Top” Mean?


What Does Monitoring Mean?


What Will Investigation Procedures Include?


What Will Investigation Procedures Include?


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