FRAUD EXAMINATION ALBRECHT ALBRECHT Theft and Concealment Investigation

FRAUD EXAMINATION ALBRECHT & ALBRECHT Theft and Concealment Investigation Methods CHAPTER 7 Fraud Investigation

Review Fraud Triangle Fraud Investigation

Discuss Inquiry Methods Fraud Investigation

Review the Target Approach to Theft Investigation Fraud Investigation

Comment on Properly Performed Surveillance Fraud Investigation

Describe How to Construct a Vulnerability Chart Fraud Investigation

Discuss Surveillance & Covert Operations, Define Fraud Investigation

When do you use undercover operations? Fraud Investigation

When do you use undercover operations? Fraud Investigation

Define Invigilation Fraud Investigation

Comment On Invigilation Fraud Investigation

Review the Concepts of Physical Evidence Fraud Investigation

What is the value of a good document to the fraud examiner? Fraud Investigation

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

What information should be stored in the database? Fraud Investigation

When can a photocopy be used as evidence? Fraud Investigation

Discuss Documentary Evidence Fraud Investigation

Complete the Chart on Discovery Sampling DISCOVERY SAMPLING Fraud Investigation

Review How to Use a Random Number Table Fraud Investigation

What conclusions can an Auditor/Examiner draw? Fraud Investigation

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

What are the hard to obtain documentary evidences? Fraud Investigation

Review & Discuss the Questions that Arise with Disputed Documents Fraud Investigation

When do you use a documentary expert? Fraud Investigation