List and understand the two principal categories of skimming
Understand how sales skimming is committed and concealed.
Understand schemes involving understated sales.
Understand how ca
Introduction to Fraud Examination
Define fraud examination and differentiate it from auditing.
Understand the fraud theory approach.
Define occupational fraud.
Know the difference between fraud and
ACCT562 Week 2
Planning the Audit
This Chapter Will
Increase understanding of the purpose
of the planning phase
Introduce information that must be
Increase knowledge of how to use
planning phase information
Increase understanding of pla
What is a pass-through billing scheme?
List the five major categories of fraudulent disbursements.
Define the term billing schemes.
List the three categories of billing schemes.
Understand what a
List the five types of interview questions.
Understand how to ask introductory
Explain how to construct informational
Understand the differences between open,
closed, and le
ACCT562 Week 4
The Field Work Phase
Chapter 4 This Chapter Will:
Increase understanding of the purpose of the
field work phase in an operational review.
Present various techniques that can be used in
the field work phase
Increase knowledge of how to use i