FRAUD EXAMINATION ALBRECHT ALBRECHT Management Fraud CHAPTER 10

FRAUD EXAMINATION ALBRECHT & ALBRECHT Management Fraud CHAPTER 10 Management Fraud

Review Financial Statement Fraud Statistics Management Fraud

What are the motives for financial statement fraud? Management Fraud

Discuss Detecting Financial Statement Fraud Management Fraud

Complete the Fraud Exposure Rectangle Fraud Exposure Triangle 2 1 3 Management Fraud 4

Discuss Management & Directors Management Fraud

Comment On & Explain Relationships with Others Management Fraud

Review & Explain Organization & Industry Management Fraud

What approach is taken to examining financial statements? Management Fraud

What approach is taken to examining financial statements? Management Fraud

What do the acronyms mean? 1. COSO is 2. SEC is 3. GAAP is Management Fraud

Match Terms & Definitions 10 -K 10 -Q SEC AAER Management Fraud Quarterly report publicly traded companies file with SEC Government Agency responsible for regulating stock trading & financial Statements of Public companies Annual report publicly traded companies file with SEC Document released by SEC when a company commits financial statement fraud

Terms & Definitions Match Financial Statement Fraud Financial Statements Treadway Commission Management Fraud It recommended changes in financial statements Reports summarizing cash & profits of an organization Intentionally misstating financial statements