Who Commits Fraud and Why: Criminology and Ethics
3-1 Describe occupational fraud and abuse.
3-2 Compare and contrast theories of crime causation.
3-3 Identify the six situational categories that cause nonshareable problems f
Core Foundation Related to Fraud Examination
and Financial Forensics
Define fraud and identify a potentially fraudulent situation.
Differentiate between fraud and abuse.
1. Skimming schemes can be subdivided based on whether they target sales orreceivables.
#2.When an employee skims money off-book sales of merchandise, the theft can bedetected by
comparing the register tape to the cash drawer.