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Investigating Concealment FRAUD EXAMINATION ALBRECHT, ALBRECHT & ALBRECHT CHAPTER 8.

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Presentation on theme: "Investigating Concealment FRAUD EXAMINATION ALBRECHT, ALBRECHT & ALBRECHT CHAPTER 8."— Presentation transcript:

1 Investigating Concealment FRAUD EXAMINATION ALBRECHT, ALBRECHT & ALBRECHT CHAPTER 8

2 Learning Objectives 1.Recognize concealment investigation methods and how they relate to fraud. 2.Understand the value of documents in a fraud investigation. 3.Explain the importance of obtaining documentary evidence. 4.Know how to perform discovery sampling to obtain documentary evidence.

3 Learning Objectives 5.Understand how to obtain hard-to- get documentary evidence.

4 Match Term to Concept Chain of Custody Marking the Evidence Organizing Documentary Evidence Rules of Original vs. Copies Courts want proof that a document is an original Often 100s to 1,000s of pieces of evidence need to be organized so they can be accessed A record of when evidence is received and what has happened to it since its receipt Uniquely marking evidence so it can later be identified

5 What Information Should Be Stored in the Database?

6 When Can a Photocopy Be Used as Evidence?

7 What Seven Tests Do Auditors Perform that Yield Evidence?

8 Discuss Documentary Evidence.

9 DISCOVERY SAMPLING Complete the Chart on Discovery Sampling.

10 Review How to Use a Random Number Table.

11 What Conclusions Can an Auditor/Examiner Draw?

12 Discuss Using Technology.

13 Match & Discuss Sampling. Documentation Errors Sampling Risk Non-sampling Risk Computer Searches Methods & Sources Fraud or Not Representational Misrepresentation Fraud Signals

14 List Hard to Obtain Documentary Evidences.

15 So How Do You Get Them?

16 Review & Discuss Questions that Arise with Disputed Documents.

17 List Warning Signs a Document May Have Been Altered.

18

19 What Should a Fraud Examiner Do with Questionable Documents?

20 Name 2 Well Known Organizations with Documentary Experts.


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