How does “fraud examination” differ from “forensic accounting”?
1-1 (Learning objective 1-1) How does “fraud examination”
differ from “forensic accounting”?
1-2 (Learning objective 1-2) There are several steps involved
in the fraud theory approach. What are they?
1-3 (Learning objectives 1-3 through 1-6) How does occupational fraud and abuse differ from other kinds of fraud? Give
examples of other fraud types.
1-4 (Learning objectives 1-7 and 1-8) How does the study of
criminology relate to the detection or deterrence of fraud? How
does it differ from the study of accounting or auditing?
1-5 (Learning objective 1-7) Sutherland’s contribution to
criminology, in addition to giving us the term “white-collar
crime,” involved developing the theory of differential association. What are the implications of this theory with respect to
occupational fraud?
1-6 (Learning objective 1-8) Cressey’s “fraud triangle” states
that three factors—nonshareable financial need, perceived
opportunity, and rationalization—are present in cases of occupational fraud. Which of these three factors, if any, is most
important in causing executives, managers, and employees to
commit occupational fraud?
1-7 (Learning objectives 1-8 and 1-9) Cressey described a
number of nonshareable financial problems that he uncovered
during his research. Which of these, if any, apply to modernday executives who are responsible for large financial statement
frauds? In the fifty-plus years since Cressey did his study, are
the factors he described still valid? Why, or why not?
1-8 (Learning objectives 1-8 through 1-11) Albrecht, in his
research, developed the “fraud scale” and furnished a list of the
reasons employees and executives commit occupational fraud.
How are Albrecht’s conclusions similar to Cressey’s? How are
they different?
1-9 (Learning objective 1-13) The ACFE’s 2011 Global
Fraud Survey found that, among other things, the frauds committed by women resulted in smaller median losses than those
committed by men. What are some possible reasons for this
finding?
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