Occupational Fraud and Abuse:
The Big Picture
Understand and describe abusive conduct.
Determine why attempting to achieve perfection in
the workplace is not desirable.
Explain the obstacles to accurately measuring the
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
Conducting Investigations and
Understand the circumstances that may necessitate
an internal investigation.
Identify who should be part of a fraud examination
Be familiar with several e
Fraud Risk Assessment
Describe the factors that influence an organizations
vulnerability to fraud.
Explain the difference between preventive and detective
Understand the objective of a fraud risk assessment.
Name at least three of the
five principal financial
statement fraud schemes.
Define financial statement fraud and related schemes.
Understand and identify the five classi
What are the two principle
schemes involving bribery?
Identify the four categories of corruption.
Compare and contrast bribery, extortion, and illegal
List the five categories of tangible non-cash misappropriations
discussed in this chapter.
Discuss the data on non-cash misappropriations from the 2009
Global Fraud Survey.
Explain how misuse of non-cash
Register Disbursement Schemes
According to the 2006 National Fraud Survey,
register disbursement schemes have a higher
median loss than payroll schemes.
True or false?
Explain what constitutes a register disburs
Expense Reimbursement Schemes
Explain what constitutes expense reimbursement fraud.
Discuss the data on expense reimbursement fraud from the
2009 Global Fraud Survey.
Understand how mischaracterized expense reimbursement
List and understand the three main categories of payroll
Understand the relative cost and frequency of payroll
Define a ghost employee.
List and understand the four steps to making a ghost
Define check tampering.
Understand the five principal categories of check tampering.
Detail the means by which employees fraudulently obtain
Understand how forged signatures are created o
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
What is the difference between larceny and
Define cash larceny.
Understand how cash receipts schemes differ from
Recognize the difference between cash larceny 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