FRAUD EXAMINATION ALBRECHT, ALBRECHT,

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FRAUD EXAMINATIONALBRECHT, ALBRECHT, ALBRECHT

• Preventing Fraud

• CHAPTER 4

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Learning Objectives

1. Understand how to create a culture of honesty,
   openness, and assistance
2. Know how to eliminate opportunities for fraud
3. Identify the importance of good internal controls
4. Discourage collusion between employees and
   outside parties

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Learning Objectives

1. Inform outside vendors of company policies
2. Recognize how to monitor employees
3. Set up a response line for anonymous tips
4. Conduct proactive fraud auditing
5. Create an effective organization to minimize fraud

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What Does the Phrase Not Everyone Is Honest
Mean?
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Discuss Creating a Culture of Honesty, Openness
Assistance.
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List Conditions that Contribute to Fraud.
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Discuss 7 Things that Can Be Done to Eliminate
Fraud
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Discuss 7 Things that Can Be Done to Eliminate
Fraud
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Discuss 7 Things that Can Be Done to Eliminate
Fraud
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Discuss 7 Things that Can Be Done to Eliminate
Fraud
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Discuss 7 Things that Can Be Done to Eliminate
Fraud
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Why Do Whistle-Blowing Systems Fail?
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Discuss 7 Things that Can Be Done to Eliminate
Fraud
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Discuss 7 Things that Can Be Done to Eliminate
Fraud
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What Are Good Fraud Auditing Steps?
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Complete Fraud Prevention Diagram.
Eliminate Opportunities
Create Culture of Honesty, Openness, Assistance
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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?
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What Does Monitoring Mean?
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What Will Investigation Procedures Include?
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What Will Investigation Procedures Include?