ch 15 notes - PRINCIPLES OF FRAUD EXAMINATION Lecture...

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PRINCIPLES OF FRAUD EXAMINATION Lecture Outline Chapter 15 – Occupational Fraud and Abuse: The Big Picture I. Defining Abusive Conduct – any violation of the rules of an organization A. The problem of occupational fraud and abuse cannot be totally eliminated B. To reduce occupational fraud and abuse, standards should be clear and reasonable II. Measuring the Level of Occupational Fraud and Abuse – This is difficult because we only know about the frauds that are discovered and reported. A. The Human Factor – human failings that lead to a violation of trust 1. Greed – cannot be measured to predict fraudulent behavior 2. Wages in kind – the use of counterproductive behavior by employees to right what they perceive as workplace wrongs 3. Unreasonable expectations – i.e. to eliminate lying; rather attempt to prevent lies from escalating to fraud B. Minimizing occupational fraud and abuse 1. Establish adequate personnel screening procedures 2. Introduce anti-fraud training 3. Treat employees fairly III.
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