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Principles of Fraud Examination, 4th Edition
book

Principles of Fraud Examination, 4th Edition

by Joseph T. Wells
October 2013
Beginner content levelBeginner
544 pages
20h 52m
English
Wiley
Content preview from Principles of Fraud Examination, 4th Edition

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EXHIBIT 5-1

CHAPTER 5

CHECK TAMPERING

LEARNING OBJECTIVES

After studying this chapter, you should be able to:

5-1 Define check tampering
5-2 Understand the five principal categories of check tampering
5-3 Detail the means by which employees fraudulently obtain company checks
5-4 Understand how forged signatures are created on blank check stock
5-5 Be familiar with the methods identified in this chapter for preventing and detecting forged maker schemes
5-6 Differentiate between forged maker and forged endorsement schemes
5-7 Detail the methods employees use to intercept outgoing checks before they are delivered to the intended payee
5-8 Be able to discuss methods that can be used to prevent and detect the theft and alteration of outgoing company checks
5-9 Understand how authorized maker schemes work and why they are especially difficult to prevent
5-10 Explain how check tampering is hidden in a company's accounting records
5-11 Describe measures companies can take to prevent and detect fraudulent electronic payments
5-12 Be familiar with proactive audit tests that can be used to detect check tampering

CASE STUDY: A WOLF IN SHEEP'S CLOTHING1

Melissa Robinson was a devoted wife and the mother of twc adorable children. She was very active at her children's school and was known as a charitable person, giving both her time and money to various organizations ...

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Publisher Resources

ISBN: 9781118582886Purchase book