Chapter Nine

Investigating Fraud


1. reactive
2. identity theft protection program
3. clusters
4. supervision, execution
5. short-term goals, crisis management
6. personal
7. heavy drinking, sexual activity
8. vacation, sick
9. financial reach
10. careless with facts, contributions of others, betrayal
11. Opportunistic fraudsters
12. Repeat fraudsters, internal control, detection
13. Organized fraudsters
14. book sales prior to payment, obsolete inventory
15. accounts receivable
16. accounts payable, inventory levels
17. employee reimbursements
18. computerized, disappeared, reduced
19. ineffective, red flag
20. amended, altered, handwriting
21. dates, signatures, employer information, new funding
22. calculations of taxation
23. creditworthiness
24. insurance companies, insurance policies, Social Security benefits
25. medical records fraud, treatment centers
26. changed materially
27. substantiated
28. patient fraud
29. Incurred cost, cost-plus
30. direct and indirect labor costs
31. subcontractors, inflated, kickbacks
32. procurement procedures, appropriateness
33. early resolution
34. Predication, has, is, will
35. conflict of interest
36. available data, hypothesis, testing the hypothesis, amending the hypothesis
37. motivation, opportunity, means, method
38. initial investigation
39. presumption of innocence
40. decrease
41. action plan, scope ...

Get Corporate Fraud and Internal Control Workbook: A Framework for Prevention now with O’Reilly online learning.

O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers.