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FRAUD EXAMINATION ALBRECHT & ALBRECHT

FRAUD EXAMINATION ALBRECHT & ALBRECHT. Theft and Concealment Investigation Methods. CHAPTER 7. Review Fraud Triangle. Discuss Inquiry Methods. Review the Target Approach to Theft Investigation. Comment on Properly Performed Surveillance. Describe How to Construct a Vulnerability Chart.

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FRAUD EXAMINATION ALBRECHT & ALBRECHT

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  1. FRAUD EXAMINATIONALBRECHT & ALBRECHT Theft and Concealment Investigation Methods CHAPTER 7

  2. Review Fraud Triangle

  3. Discuss Inquiry Methods

  4. Review the Target Approach to Theft Investigation

  5. Comment on Properly Performed Surveillance

  6. Describe How to Construct a Vulnerability Chart

  7. Discuss Surveillance & Covert Operations, Define

  8. When do you use undercover operations?

  9. When do you use undercover operations?

  10. Define Invigilation

  11. Comment On Invigilation

  12. Review the Concepts of Physical Evidence

  13. What is the value of a good document to the fraud examiner?

  14. 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

  15. What information should be stored in the database?

  16. When can a photocopy be used as evidence?

  17. Discuss Documentary Evidence

  18. DISCOVERY SAMPLING Complete the Chart on Discovery Sampling

  19. Review How to Use a Random Number Table

  20. What conclusions can an Auditor/Examiner draw?

  21. Match & Discuss Regarding Sampling Documentation Representational Errors Methods & Sources Sampling Risk Misrepresentation Non-sampling Risk Fraud Signals Computer Searches Fraud or Not

  22. What are the hard to obtain documentary evidences?

  23. Review & Discuss the Questions that Arise with Disputed Documents

  24. When do you use a documentary expert?

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