United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
10 popular health care
provider fraud schemes
'Do no harm isn't their motto'
Have you ever experienced:
Yes
No
If Yes, please specify
Billing for services not rendered.
Billing for a non-covered service as a
covered service.
Misrepresenting dates of servi
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
Global Economic Crime Survey 2016
Adjusting the Lens
on Economic Crime
Preparation brings opportunity
back into focus
36%
More than one in three
organisations report being
victimised by economic crime
32%
Cybercrime climbs to 2nd
most reported economic
cr
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
Accounting Basics
1
FIC 4020 FALL 2016
2
Accounting Model
The accounting model or accounting equation
is the basis for all double entry equation:
Assets = Liabilities + Owners
Equity
3
Assets
Assets consist of the net resources
owned by an entity.
Exampl
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
SOURCE WIKIPEDIA.ORG
Corruption scandals - KENYA
Before 1990
Between 1986 and 1991 the construction of the Turkwel Hydroelectric Power Station was riddled with
claims of corruption. The dam was eventually built at three times the estimated cost, twice the
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
Ex-Imperial Bank boss
family accused of stripping
his estate
SHARE
BOOKMARK PRINTRATING
Late Abdulmalek Janmohamed, former Chief executive officer, Imperial Bank. PHOTO | FILE
By BRIAN WASUNA, bwasuna@ke,nationmedia.com
Posted Sunday, September 25
2016 at
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
KENYA
CYBER SECURITY
REPORT 2015
Ac hi evi n g E nte r pr i se
Cyb e r Re si li ence Thro ug h
Situ at i o n a l Awa re ne s s
Kenya Cyber Security Report 2015
Acknowledgement
Authors
Paula Musuva Kigen | Research Associate Director, Centre for Informatic
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
UNITED STATES INTERNATIONAL UNIVERSITY
SCHOOL OF SCIENCE AND TECHNOLOGY
FALL 2016
=
FIC 4020
FORENSIC ACCOUNTING & FRAUD INVESTIGATION
Credit: 3 units
Instructors name:
Benson Muthoga Kioni
Consultation hours:
Wednesday 5.00 p.m. - 7.00 p.m.
Office:
Schoo
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
VOL. 28 | NO. 2 | MARCH/APRIL 2013 | FRAUD-MAGAZINE.COM
HE SOUGHT AND BROUGHT OUT
THE BEST IN
EVERYONE
Gilbert Geis, Ph.D., CFE
(1925 2012)
IN THIS ISSUE
Unaccountable
auditors PG. 28
Geis, Sutherland and
white-collar crime PG. 36
Afnity is only
skin deep
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
Fraud Examination and Forensic Accounting
Although fraud examination shares certain charactenstics with forensic accounting, theyr are
not the same discipline.
Forensic accounting is the use of professional accounting skills in matters involving potential
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
Definition of Terminology
EE
Describe The word describe can be used on its own or qualied in many
ways e.g. describe how, describe when etc
Very similar to describe but the emphasis here is to elicit specic
points raised.
Discuss This usually requires a c
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
Lenders borrowed
Sh28bn on Imperial Bank
fall, says CBK
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BOOKMARK PRINTRATING
Imperial Bank customers ponder their next move after the lender was closed in October. PHOTO | FILE
By GEORGE NGIGI, gngigi@ke.nationmedia.com
Posted Thursday, September 22
United States International University (USIU - Africa)
forensic accounting
FORENSIC 4020
-
Fall 2016
How Imperial Bank
bosses stole billions from
depositors
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BOOKMARK PRINTRATING
Naeem Shah and James Kaburu: US-based FTI sleuths say the former Imperial Bank managers were kingpins of
Sh28bn fraudulent scheme. FILE PHOTO | PAUL WAWERU
By BRIAN WASUNA,
