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Describe the fraud triangle and why all three elements must exist for fraud to
occur.
Impact?
1-5
Exhibit 8-2
Survey Result by ACFE - 2012
1-7
Survey Result by ACFE - 2012
1-8
Learning Objective 2
Restaurant Fraud
1-11
Illegal Acts
1-14
Fraudulent financial reporting
Accomplished by:
Manipulating, falsifying, or altering accounting records or
supporting documents from which the financial statements
are prepared.
Misrepresenting, or intentionally omitting from, the financial
statements events, transactions, or other significant
information.
Intentionally misapplying accounting principles relating to
amounts, classification, manner of presentation, or
disclosure.
1-15
Misappropriation of assets
Pilferage = pencurian
Defalcation
1-16
Exhibit 8-6
Occupational Fraud:
• Falsification of
financial statements
• Asset misappropriation
• corruption
Learning Objective 3
1-20
Quotes
1-22
Learning Objective 4
1-34
Governance Over the Fraud Risk
Management Program
1-35
Governance Over the Fraud Risk
Management Program
1-36
Fraud Risk Assessment
1-37
Fraud Risk Assessment
1-38
Learning Objective 6
Authority limits.
Transaction-level procedures.
1-40
Fraud Detection
Whistleblower hotlines
Process control.
1-41
Fraud Investigation and Corrective Action
1-42
Key principles for managing fraud risks
1-52
Learning Objective 8
1-55
Opportunities For Insight
1-56
End of Chapter 8
57