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Principles of Fraud Examination, 4th Edition by Joseph T. Wells

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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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