1. Management Fraud FRAUD EXAMINATION ALBRECHT & ALBRECHT Management Fraud CHAPTER 10

2. Management Fraud Review Financial Statement Fraud Statistics

3. Management Fraud What are the motives for financial statement fraud?

4. Management Fraud Discuss Detecting Financial Statement Fraud

5. Management Fraud Complete the Fraud Exposure Rectangle 1 2 34 Fraud Exposure Triangle

6. Management Fraud Discuss Management & Directors

7. Management Fraud Comment On & Explain Relationships with Others

8. Management Fraud Review & Explain Organization & Industry

9. Management Fraud What approach is taken to examining financial statements?

10. Management Fraud What approach is taken to examining financial statements?

11. Management Fraud What do the acronyms mean? 1.COSO is 2.SEC is 3.GAAP is

12. Management Fraud Match Terms & Definitions 10-K 10-Q SEC AAER Quarterly report publicly traded companies file with SEC Government Agency responsible for regulating stock trading & financial Statements of Public companies Annual report publicly traded companies file with SEC Document released by SEC when a company commits financial statement fraud

13. Management Fraud Terms & Definitions Match Financial Statement Fraud Financial Statements Treadway Commission It recommended changes in financial statements Reports summarizing cash & profits of an organization Intentionally misstating financial statements