PRINCIPLES OF FRAUD EXAMINATION
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The course focuses on forensic and investigative accounting with an additional emphasis on
Principles of Fraud Examination
Spring 2013 Term Paper Guidelines
Options for Paper
1. Type of fraudulent scheme pick a particular fraudulent scheme found in the textbook
that you are interested in. Provide the following information in your
What is the difference between larceny and
Define cash larceny.
Understand how cash receipts schemes differ from
Recognize the difference between cash larceny a
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 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
3.16) A) Profit- (P-V) x Q-F
$1,000 = ($7 per gift basket - $2 per gift basket) x Q - $5,000
$6,000 = ($5 per gift basket) x Q
Q= $6,000/$5 per gift basket = 1,200 gift baskets
B) Since this problem indicates that it is for a not-for-profit organization,