CFE- Fraud Prevention
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| show | Because they feel that braking the law is morally wrong and that laws should be obeyed even when they do not agree with them
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| show | Withdrawing a negative stimulus in exchange for the desired response
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| show | Either a negative stimulus or withdrawing a positive stimulus when presented with undesired behavior
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| show | Because they fear punishment for noncompliance
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| What is the routine activities theory of crime causation | show 🗑
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| What is the theory of differential association | show 🗑
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| What is the social control theory of crime causation | show 🗑
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| show | Punishment
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| What are the components of classical criminology | show 🗑
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| What is the theory of anomie | show 🗑
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| show | When positive rewards are gained (positive reinforcement), when punishment is avoided (negative reinforcement)
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| According to the differential reinforcement theory, when his behavior weekend | show 🗑
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| show | Crime that involves the use of an individual's legitimate position of power, influence, or trust for the purpose of illegal gain
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| Most common organizational that environmental motivating factor for fraud in Albrecht study | show 🗑
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| Most common personal characteristic among fraudsters in Albrecht study | show 🗑
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| show | By tip
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| show | Crime that is committed by businesses and the government
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| What is organizational crime | show 🗑
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| Four categories of occupational crime | show 🗑
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| What is occupational crime | show 🗑
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| show | Perceived non-sharable financial need (motivation of pressure) perceived opportunity, rationalization
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| show | Donald R. Cressey
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| show | The seriousness of the offense, the organization's level of culpability
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| 4 types of remedies under the Corporate Sentencing Guidelines | show 🗑
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| show | past employment verification; criminal conviction checks; drug screening; reference checks; education and certification verification
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| show | the law + other gov't regulations; industry + organizational ethical codes; social pressures; tension between personal standards and organizational needs
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| points to emphasize about a company reporting program | show 🗑
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| show | anonymously + w/o fear of recrimination; there is an exact method for reporting an incident; report need not be made to one's immediate supervisor
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| mechanisms that can alleviate pressure to commit fraud | show 🗑
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| components of a comprehensive ethics program | show 🗑
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| more components | show 🗑
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| what is fraud risk? | show 🗑
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| show | risks present before management action
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| show | risks remaining after management action
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| show | to reduce the residual fraud risk to a level that is significantly smaller than the inherent fraud risk
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| what factors influence an organizations"s fraud risk | show 🗑
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| show | avoid the risk; transfer the risk
mitigate the risk; assume the risk
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| what does it mean to avoid fraud risk | show 🗑
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| what does it mean to transfer fraud risk | show 🗑
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| show | to implement countermeasures against potential fraud, such as prevention and detection controls
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| what does it mean to assume fraud risk | show 🗑
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| show | manual or automated processes that stop something bad from happening before it occurs
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| what are detective controls | show 🗑
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| what is fraud risk assessment | show 🗑
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| show | inappropriately reported revenues, expenses or both; inappropriately reflected balance sheet amounts, including reserves; inappropriately improved or masked disclosures
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| show | misappropriation of tangible assets; misappropriation of intangible assets; misappropriation of proprietary business opportunities
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| show | payment of bribes or illegal gratuities to companies, private individuals or public officials; receipt of bribes, kickbacks, or illegal gratuities; aiding + abetting of fraud by outside parties, such as customers or vendors
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| fraud risks related to external fraud | show 🗑
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| show | identification, prioritization, treatment and monitoring of risks that threaten an organizations' ability to provide value to its stakeholders
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| show | internal environment, objective setting, event identification, risk assessment, risk response, control activities, information and communication, monitoring
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| show | Personnel at all levels of the organization
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| Audit committee's responsibilities for fraud risk management | show 🗑
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| More Audit respons. | show 🗑
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| show | be familiar with org's fraud risks; ensure adequacy of internal controls; set the tone at the top; clearly communicate that fraud is not tolerated; investigate any fraud allegations;
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| More management respons | show 🗑
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| show | have a basic understanding of fraud and its red flags; read/understand any anti-fraud policies; adhere to internal control system, as applicable; report suspicions of fraud; cooperate in investigations
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| 3 objectives of a fraud risk management program | show 🗑
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| show | Proactively identifying and assessing fraud risks and taking steps to identify those risks
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| show | identification of fraud occurrences as asap after they begin in order to limit the damage done
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| show | responding to suspected fraud by: investigating allegation; punishing the perpetrator; remediating control weaknesses; rebuilding stakeholder confidence.
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| 10 components of an effective fraud risk management program | show 🗑
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| show | investment in anti-fraud controls; prevent of material frauds, management's risk appetite
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| show | Amount of risk those charged with governance are willing to accept
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| what is ethics? | show 🗑
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| show | Underlying codes of right and wrong
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| show | Lawfulness by conformity to a legal statute
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| lowest level of reference for an ethical decision | show 🗑
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| What is moral philosophy | show 🗑
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| purpose of a professional code of ethical conduct | show 🗑
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| show | Process whereby an individual identifies a problem, analyzes the situation, and takes action
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| show | The standing, practice, methods, character, qualities, or typical features of a professional or professional organization
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| 5 principal characteristics that help differentiate professional fields from other vocations | show 🗑
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| show | an organization devoted to the profession's advancement
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| what is a conflict of interest in terms of a fraud investigation | show 🗑
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| How is integrity defined for a Certified Fraud Examiner | show 🗑
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| For the purpose of a fraud examination, what is confidential information? | show 🗑
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| what is privileged information | show 🗑
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| For purpose of a fraud examination, when is information considered material? | show 🗑
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| show | Ability to conduct examination without being influenced by one's own personal feelings or the feelings and motives of others
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| show | Impartiality and fairness in conducting examinations and in reaching resulting conclusions and judgments
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| for purpose of fraud examination , what is due professional care? | show 🗑
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| show | Professionalism +diligence in performance of duties; avoidance of illegal or unethical conduct and conflicts of interest; integrity and professional competence in performance of assignments; compliance with laws and
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| more requirements | show 🗑
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| more requirements | show 🗑
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Created by:
Monatlo