October 2013
Beginner
544 pages
20h 52m
English

EXHIBIT 7-1
After studying this chapter, you should be able to:
| 7-1 | Explain what constitutes expense reimbursement fraud |
| 7-2 | Discuss the data on expense reimbursement fraud from the 2011 Global Fraud Survey |
| 7-3 | Understand how mischaracterized expense reimbursement schemes are committed |
| 7-4 | Be familiar with the controls identified in this chapter for preventing and detecting mischaracterized expense schemes |
| 7-5 | Identify the methods employees use to overstate otherwise legitimate expenses on their expense reports |
| 7-6 | Understand controls that can be used to prevent and detect overstated expense schemes |
| 7-7 | Explain what a fictitious expense reimbursement scheme is and differentiate it from other forms of expense reimbursement fraud |
| 7-8 | Identify red flags that are commonly associated with fictitious expense schemes |
| 7-9 | Discuss what a multiple reimbursement scheme is and how this kind of fraud is committed |
| 7-10 | Discuss the controls identified in this chapter for preventing and detecting multiple reimbursement schemes |
| 7-11 | Be familiar with proactive audit tests that can be used to detect various forms of expense reimbursement fraud |
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