Principles of Fraud Examination, 4th Edition

EXHIBIT 2-1

CHAPTER 2

SKIMMING

LEARNING OBJECTIVES

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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