Fraud Investigation FRAUD EXAMINATION ALBRECHT & ALBRECHT Theft and Concealment Investigation Methods CHAPTER 7

Fraud Investigation Review Fraud Triangle

Fraud Investigation Discuss Inquiry Methods

Fraud Investigation Review the Target Approach to Theft Investigation

Fraud Investigation Comment on Properly Performed Surveillance

Fraud Investigation Describe How to Construct a Vulnerability Chart

Fraud Investigation Discuss Surveillance & Covert Operations, Define

Fraud Investigation When do you use undercover operations?

Fraud Investigation When do you use undercover operations?

Fraud Investigation Define Invigilation

Fraud Investigation Comment On Invigilation

Fraud Investigation Review the Concepts of Physical Evidence

Fraud Investigation What is the value of a good document to the fraud examiner?

Fraud Investigation Match the Following Concepts Organization Key to Retrieving & Maintaining a Database Carefully Maintain Record of Every Movement or Examination Originals Preferred, Sometimes a Copy Can Be Used Uniquely Marked, Make Copy, Store Original Safely, Use Copies in Investigation Chain of Custody Marking Evidence Organization of Evidence Rules Concerning Originals

Fraud Investigation What information should be stored in the database?

Fraud Investigation When can a photocopy be used as evidence?

Fraud Investigation Discuss Documentary Evidence

Fraud Investigation DISCOVERY SAMPLING Complete the Chart on Discovery Sampling

Fraud Investigation Review How to Use a Random Number Table

Fraud Investigation What conclusions can an Auditor/Examiner draw?

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

Fraud Investigation What are the hard to obtain documentary evidences?

Fraud Investigation Review & Discuss the Questions that Arise with Disputed Documents

Fraud Investigation When do you use a documentary expert?