October 2013
Beginner
544 pages
20h 52m
English

EXHIBIT 2-1
After studying this chapter, you should be able to:
| 2-1 | Define skimming |
| 2-2 | List and understand the two principal categories of skimming schemes |
| 2-3 | Understand how sales skimming is committed and concealed |
| 2-4 | Understand schemes involving understated sales |
| 2-5 | Understand how cash register manipulations are used to skim currency |
| 2-6 | Be familiar with how sales are skimmed during nonbusiness hours |
| 2-7 | Understand the techniques discussed for preventing and detecting sales skimming |
| 2-8 | List and be able to explain the six methods typically used by fraudsters to conceal receivables skimming |
| 2-9 | Understand what “lapping” is and how it is used to hide skimming schemes |
| 2-10 | Be familiar with how fraudsters use fraudulent write-offs or discounts to conceal skimming |
| 2-11 | Understand the techniques discussed for preventing and detecting receivables skimming |
| 2-12 | Be familiar with proactive audit tests that can be used to detect skimming |
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