FRAUD EXAMINATION ALBRECHT ALBRECHT WHO COMMITS FRAUD AND

FRAUD EXAMINATION ALBRECHT & ALBRECHT WHO COMMITS FRAUD AND WHY CHAPTER 2

So what does the fraudster look like? Introduction to Fraud

Describe the Profile of Fraud Perpetrators College Students Introduction to Fraud Perpetrators Other Property Offenders

Draw and Explain the Fraud Triangle? Introduction to Fraud

Are all fraudsters under some perceived pressure? Introduction to Fraud

What is called when a fraudster believes they won’t be caught? Introduction to Fraud

What is it called when the fraudster explains their actions as acceptable? Introduction to Fraud

What three elements are common to every fraud? Introduction to Fraud

Why is it important to understand the fraud triangle? Introduction to Fraud

What does this imply for the fraud examiner? Introduction to Fraud

Do the three elements need to be in equal proportion to commit fraud? Introduction to Fraud

How does an individuals personal integrity affect their likelihood to commit fraud? Introduction to Fraud

What are the 4 types of pressure? Introduction to Fraud

Who commits fraud? Year of Employment 1, 2, 3, 4, 5, 6, ………………. , 35 What is the age of the person most likely to commit fraud? Introduction to Fraud

Discuss the lengths people will go to support their vices.

What are three parts of perceived opportunity? Introduction to Fraud

What factors increase opportunity to commit fraud? Introduction to Fraud

Match Terms to Definitions Control Policies and procedures for Environment recording economic transactions in an orderly manner. Accounting Specific error-checking routines System performed by company personnel. Control A set of characteristics that Procedures defines good management or Activities control features other than accounting policies and procedures Introduction to Fraud