Unit 1 | Fraud Prevention & examination

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1.Explain the fraud triangle.

2.Explain Albrecht’s concept of the fraud scale

3.Dr. Stephen Albrecht studied red flags and defined them into two categories.  Describe these categories.

4.Article: When the Boss Trumps Internal Control

What four steps might have made a difference when the boss trumps internal control?

 5.Article: Protect Small Business

what are the three major factors that contribute to small business fraud?

6. Article: Solving Employee Theft Cases

What are the first two steps used by the fraud auditor to get employees to confide which of their co-workers they think committed the fraud being investigated?

7. Article: Small Business, Big Losses 

What is the most common means of fraud detection?

8. Article:  Deceptive Office Manager. 

What should every business owner learn from the experience described in this article?

9. Article:  Small Business at Risk

Explain what is meant by step five mitigating the damages.

 10. Define Internal Control

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