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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT. Investigating Theft Acts. CHAPTER 7. Learning Objectives. Understanding theft investigation methods and how they are used to investigate suspected fraud. Know how to coordinate an investigation, using a vulnerability chart.

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FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

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  1. FRAUD EXAMINATIONALBRECHT, ALBRECHT, & ALBRECHT Investigating Theft Acts CHAPTER 7

  2. Learning Objectives • Understanding theft investigation methods and how they are used to investigate suspected fraud. • Know how to coordinate an investigation, using a vulnerability chart. • Describe the nature of surveillance and covert operations. • Understand the effectiveness of invigilation to investigate fraud.

  3. Learning Objectives • Realize how physical evidence can be used in a fraud investigation. • Recognize how to seize and analyze computers, including hard drive information and e-mail messages. • Use trash and other social engineering methods to investigate fraud.

  4. Review Fraud Triangle.

  5. Discuss Inquiry Methods.

  6. What Are the Considerations in Deciding to Investigate?

  7. Review the Target Approach to Theft Investigation.

  8. Comment on Properly Performed Surveillance.

  9. Discuss How to Construct a Vulnerability Chart.

  10. Draw Vulnerability Chart

  11. Draw Vulnerability Chart

  12. Discuss Surveillance & Covert Operations, Define.

  13. When Do You Use Undercover Operations?

  14. When Do You Use Undercover Operations?

  15. Define Invigilation

  16. Comment On Invigilation.

  17. Review the Concepts of Physical Evidence.

  18. What is the Value of Good Documents to the Fraud Examiner?

  19. Match the Following Concepts. Uniquely Marked, Make Copy, Store Original Safely, Use Copies in Investigation Chain of Custody Originals Preferred, Sometimes a Copy Can Be Used Marking Evidence Carefully Maintain Record of Every Movement or Examination Organization of Evidence Rules Concerning Originals Organization Key to Retrieving & Maintaining a Database

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