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FRAUD EXAMINATIONALBRECHT ALBRECHT

• Theft and Concealment Investigation Methods

• CHAPTER 7

2
Review Fraud Triangle
3
Discuss Inquiry Methods
4
Review the Target Approach to Theft Investigation
5
Comment on Properly Performed Surveillance
6
Describe How to Construct a Vulnerability Chart
7
Discuss Surveillance Covert Operations, Define
8
When do you use undercover operations?
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When do you use undercover operations?
10
Define Invigilation
11
Comment On Invigilation
12
Review the Concepts of Physical Evidence
13
What is the value of a good document to the fraud
examiner?
14
Match the Following Concepts
Uniquely Marked, Make Copy, Store Original
Safely, Use Copies in Investigation
Chain of Custody
Originals Preferred, Sometimes a Copy Can Be Used
Marking Evidence
Carefully Maintain Record of Every Movement or
Examination
Organization of Evidence
Rules Concerning Originals
Organization Key to Retrieving Maintaining a
Database
15
What information should be stored in the database?
16
When can a photocopy be used as evidence?
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Discuss Documentary Evidence
18
Complete the Chart on Discovery Sampling
19
Review How to Use a Random Number Table
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What conclusions can an Auditor/Examiner draw?
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Match Discuss Regarding Sampling
Documentation
Representational
Errors
Methods Sources
Sampling Risk
Misrepresentation
Non-sampling Risk
Fraud Signals
Computer Searches
Fraud or Not
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What are the hard to obtain documentary evidences?
23
Review Discuss the Questions that Arise with
Disputed Documents
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When do you use a documentary expert?