acfe fraud prevention check-up - BKD

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(8) Check and credit card fraud(a) Counterfeiting checks(b) Check theft(c) Stop payment orders(d) Unauthorized or lost credit cards(e) Counterfeit credit cards(f) Mail theft(9) Insurance fraud(a) Dividend checks(b) Settlement checks(c) Premium(d) Fictitious payee(e) Fictitious death claim(f) Underwriting misrepresentation(g) Vehicle insurance — staged accidents(h) Inflated damages(i) Rental car fraud(10) Inventory(a) Misuse of inventory(b) Theft of inventory(c) Purchasing and receiving falsification(d) False shipments(e) Concealing inventory shrinkageb) Intangible assets(1) Theft of intellectual property(a) Espionage(b) Loss of information(c) Spying(d) Infiltration(e) Informants(f) Trash and waste disposal(g) Surveillance(2) Customers(3) Vendorsc) Proprietary business opportunities3) Corruption including:a) Bribery and gratuities to(1) Companies(2) Private individuals(3) Public officials59
) Embezzlement(1) False accounting entries(2) Unauthorized withdrawals(3) Unauthorized disbursements(4) Paying personal expenses from bank funds(5) Unrecorded cash payments(6) Theft of physical property(7) Moving money from dormant accountsc) Receipt of bribes, kickbacks, and gratuities(1) Bid rigging(2) Kickbacks(a) Diverted business to vendors(b) Over billing(3) Illegal payments(a) Gifts(b) Travel(c) Entertainment(d) Loans(e) Credit card payments for personal items(f) Transfers for other than fair value(g) Favorable treatment(4) Conflicts of interest(a) Purchases(b) Sales(c) Business diversion(d) Resourcing(e) Financial disclosure of interest in vendors(f) Ownership interest in suppliersd) FCPA violations(1) Anti-bribery provisions(2) Books and records violations(3) Internal control weaknessese) Money launderingf) Aiding and abetting fraud by other parties (customers, vendors)60
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ACFE FRAUD PREVENTIONCHECK-UP
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ACFE FRAUD PREVENTIONCHECK-UPThe Be
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ACFE FRAUD PREVENTIONCHECK-UPACFE F
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Page 13 and 14:
Sponsored by:The Institute of Inter
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Team Members:Toby J.F. Bishop, CPA,
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Managing the Business Risk of Fraud
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establish their own fraud risk mana
Page 21 and 22: Fraud risk identification may inclu
Page 23 and 24: Thus, to properly address fraud ris
Page 25 and 26: The board also has the responsibili
Page 27 and 28: • Implementing adequate internal
Page 29 and 30: Fraud Risk Management Program Compo
Page 31 and 32: ecently been hired in the purchasin
Page 33 and 34: Organizations can identify and asse
Page 35 and 36: The Risk Assessment TeamA good risk
Page 37 and 38: This also involves understanding th
Page 39 and 40: - Invoices for goods not received o
Page 41 and 42: Other RisksRegulatory and Legal Mis
Page 43 and 44: SECTION 3: FRAUD PREVENTIONPrincipl
Page 45 and 46: An organization’s HR group is oft
Page 47 and 48: SECTION 4: FRAUD DETECTIONPrinciple
Page 49 and 50: Process ControlsProcess controls sp
Page 51 and 52: keep such information confidential.
Page 53 and 54: will vary depending on the nature,
Page 55 and 56: Conducting the InvestigationPlannin
Page 57 and 58: • Extended investigation — Cond
Page 59 and 60: Fraud ControlsDeloitte Forensic Cen
Page 61 and 62: APPENDIX B: SAMPLE FRAMEWORK FOR A
Page 63 and 64: APPENDIX C: SAMPLE FRAUD POLICY 41N
Page 65 and 66: CONFIDENTIALITYThe ______________ U
Page 67 and 68: Sample Fraud Policy Decision Matrix
Page 69 and 70: Identified Fraud Risksand Schemes (
Page 71: 2) Misappropriation of:a) Tangible
Page 75 and 76: Fraud Prevention Area, Factor, or C
Page 83 and 84: O-Organization / PersonnelO1-Leader
Page 85 and 86: O4.3 Enhance Operational Skills & C
Page 87 and 88: PR-Prevent, Protect & PreparePR1-Ge
Page 89 and 90: E-Periodic EvaluationE1-Evaluation
Page 91 and 92: I2-CommunicationI2.1 Develop Commun
Page 93 and 94: CriminologyFraud Prevention Program
Page 117 and 118: Sample Fraud PolicyAssociation of C
Page 119 and 120: Sample Fraud PolicyCONFIDENTIALITYT
Page 121 and 122: Sample Fraud PolicyFraud Policy Dec
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Fraud’s Worst Enemyhttp://www.fra
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ACFE Insights - ACFE Insightshttp:/
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ACFE Insights - ACFE Insightshttp:/
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