ACC 662 Chapter Notes - Chapter 5: Bankruptcy, Search Warrant, Type I And Type Ii Errors
28 Feb 2016
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Document Summary
Chapter 5 fraud examination and fraud management. Explain the steps in the fraud management process. Define the different types of evidence and explain the evidence collection process. Define the elements of a fraud report. Be familiar with the major aspects of expert testimony. Discuss how financial statement fraud occurs and how it might be prevented. Explain a variety of employee fraud schemes. Know how to apply computer science techniques to gather evidence from computers. Fraud examination and fraud investigation: application of accounting and other specialized skills to the prevention, detection, investigation, correction and reporting of fraud. Fraud examination can apply to any type of fraud e. g. vendor, consumer, occupational, tax fraud. Fraud examination applies to range of entities: individuals, estates and trusts, governmental entities, etc e. g. divorce fraud, bribery, bankruptcy fraud. Certification: certified fraud examiner (association of certified fraud examiners) and certified in. Prevention, detection, investigation, reporting, and litigation and recovery: fraud prevention.
