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

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

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

4. Match Term to Concept Chain of Custody Marking the Evidence
Courts want proof that a document is an original
Marking the Evidence
Often 100s to 1,000s of pieces of evidence need to be organized so they can be accessed
Organizing Documentary Evidence
A record of when evidence is received and what has happened to it since its receipt
Rules of Original vs. Copies
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. 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
Representational
Errors
Methods & Sources
Sampling Risk
Misrepresentation
Non-sampling Risk
Fraud Signals
Computer Searches
Fraud or Not

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. List Warning Signs a Document May Have Been Altered.

19. What Should a Fraud Examiner Do with Questionable Documents?

20. Name 2 Well Known Organizations with Documentary Experts.