Chapter 1 - Introduction to Fraud
Types of People More Likely to
Engage in Fraud
Responsibility for Fraud Prevention
Chapter 2 - Fraud and Theft Schemes
Mis-use of Company Credit Card
Solicitations Disguised as Invoices
Financial Statement Fraud Schemes
Marketable Securities Falsification
Prepaid Expenses Falsification
Discontinued Operations Stuffing
The Most Difficult Financial
Statement Fraud Areas to Detect
Financial Statement Disclosure Fraud
Fraud Schemes More Common in Closely-Held
Businesses
Chapter 3 - Financial Statement
Fraud
Reasons for Financial Statement
Fraud
How Financial Statement Fraud Begins
Interactions between the Financial
Statements
Revenue Acceleration
Interrelationships
Cost of Goods Sold
Interrelationships
Capitalization Interrelationships
Financial to Non-financial
Relationships
1. Combatting Perceived Pressure
2. Minimizing Fraud Opportunities
Cultural Adjustment Activities
Establish the Work Environment
Handle Fraud Situations Correctly
Engaging in Fraud Auditing Activities
Fraud Prevention for the Small
Company
Fraud Prevention for Outsiders
Chapter 5 - Fraud Policies and
Controls
Preventive and Detective Controls
Fraud-Specific Order Entry Controls
Fraud-Specific Credit Controls
Fraud-Specific Shipping Controls
Fraud-Specific Billing Controls
Fraud-Specific Inventory Controls
Fraud-Specific Fixed Asset Controls
Fraud-Specific Payable Controls
Fraud-Related Purchasing Controls
Fraud-Related Receiving Controls
Fraud-Related Payroll Controls
Fraud-Specific Journal Entry
Controls
Assistance from Suppliers and
Customers
Role of the Auditor in Fraud
Detection
Chapter 7 - Fraud Investigation
Investigation Policies and Procedures
Fraud Investigative Techniques
The Need for Investigation Secrecy
Chapter 8 - Investigation of
Concealment and Conversion
Conversion and Incarceration
Information Sources
National Crime Information Center
Interstate Identification Index
Professional Licensing Information
Voter Registration Information
Investigations Related to Mail Fraud
Chapter 9 - Fraud Interviewing
Techniques
Interactions with Friendly
Interviewees
Interactions with Unfriendly
Interviewees
Asking for an Admission of Guilt
Activities Following the Interview
Chapter 11 - Legal Aspects of Fraud
The Criminal Litigation Process
The Fraud Examiner Role in Lawsuits
Federal Statutes Covering Fraudulent
Activities
Final Examination 189