Presentation on theme: "Investigating Concealment FRAUD EXAMINATION ALBRECHT, ALBRECHT & ALBRECHT CHAPTER 8."— Presentation transcript:
Investigating Concealment FRAUD EXAMINATION ALBRECHT, ALBRECHT & ALBRECHT CHAPTER 8
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.
Learning Objectives 5.Understand how to obtain hard-to- get documentary evidence.
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
What Information Should Be Stored in the Database?
When Can a Photocopy Be Used as Evidence?
What Seven Tests Do Auditors Perform that Yield Evidence?
Discuss Documentary Evidence.
DISCOVERY SAMPLING Complete the Chart on Discovery Sampling.
Review How to Use a Random Number Table.
What Conclusions Can an Auditor/Examiner Draw?
Discuss Using Technology.
Match & Discuss Sampling. Documentation Errors Sampling Risk Non-sampling Risk Computer Searches Methods & Sources Fraud or Not Representational Misrepresentation Fraud Signals
List Hard to Obtain Documentary Evidences.
So How Do You Get Them?
Review & Discuss Questions that Arise with Disputed Documents.
List Warning Signs a Document May Have Been Altered.
What Should a Fraud Examiner Do with Questionable Documents?
Name 2 Well Known Organizations with Documentary Experts.