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Tips for Recognizing Fraud

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Dennis L. Thompson, CPA, CFE
Dennis L. Thompson, CPA, CFE

General overview of Fraud

1 von 38
The Detection and Prevention of Fraud ( Or The Company You Save May Be Your Own) Dennis L. Thompson, CPA, CFE
Today’s Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Occupation Fraud Defined ,[object Object],[object Object],[object Object],[object Object],[object Object]
Characteristics of Fraud ,[object Object],[object Object],[object Object],[object Object]
Three Fraud Categories ,[object Object],[object Object],[object Object]
How Occupational Fraud is Committed ,[object Object]
How Occupational Fraud is Committed ,[object Object]
Fraud Triangle – Donald Cressey ,[object Object],[object Object],[object Object]
Opportunity ,[object Object],[object Object],[object Object]
Pressure – Non-sharable Problems ,[object Object],[object Object],[object Object]
Rationalizations ,[object Object],[object Object],[object Object]
Asset Misappropriations – Most Common ,[object Object],[object Object]
Cash Receipts ,[object Object],[object Object],[object Object],[object Object]
Fraudulent Cash Disbursements ,[object Object],[object Object],[object Object],[object Object],[object Object]
Inventory/Other Assets ,[object Object],[object Object]
Case Study – Fraudulent Disbursements ,[object Object],[object Object],[object Object],[object Object],[object Object]
Corruption ,[object Object],[object Object],[object Object],[object Object]
Case Study – Conflict of Interest ,[object Object],[object Object]
Fraudulent Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Case Study –Fraudulent Financial Statements ,[object Object],[object Object],[object Object],[object Object]
Detection of Fraud Schemes ,[object Object]
Prevention & Detection of Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control ,[object Object],[object Object],[object Object],[object Object]
Account Reconciliation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting (QB) Software Controls ,[object Object],[object Object],[object Object],[object Object]
Accounting (QB) Software Controls ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting (QB) Software Controls ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Ratio Analysis ,[object Object],[object Object],[object Object]
Digital Analysis ,[object Object],[object Object],[object Object]
Benford’s Law
Benford’s Law
Tip Lines ,[object Object],[object Object],[object Object]
Other Considerations ,[object Object],[object Object],[object Object],[object Object]
Other Considerations ,[object Object],[object Object],[object Object],[object Object],[object Object]
I Think Someone is Stealing – Now What? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
I Think Someone is Stealing- Now What? ,[object Object],[object Object],[object Object],[object Object]
Summary ,[object Object],[object Object],[object Object]
 

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Tips for Recognizing Fraud

  • 1. The Detection and Prevention of Fraud ( Or The Company You Save May Be Your Own) Dennis L. Thompson, CPA, CFE
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