March 2014
Beginner
316 pages
7h 48m
English
Content preview from Fraud Prevention and Detection
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APPENDIX B: GLOSSARY
A
Accounts receivable: Money owed to a business entity by a client and
recorded as an asset on the balance sheet.
Adelphia: Adelphia Communications Corporation was a public com-
pany listed on the NASDAQ exchange. It was incorporated in
Pennsylvania in 1952. The company was one of the largest cable
companies in North America. It went into Chapter11 bankruptcy
following the prosecution of ve of its senior ofcers for securities
fraud. Its founder and others were convicted.
Association of Certied Fraud Examiners: A worldwide professional
association that governs its members who have the designation of
certied fraud examiners (CFEs). The association provides anti-
fraud training and courses for potential members to qual ...
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