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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 7-1

CHAPTER 7

EXPENSE REIMBURSEMENT SCHEMES

LEARNING OBJECTIVES

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

CASE STUDY: FREQUENT FLIER'S FRAUD CRASHES1

In his ten years at a regional office of Tyler & Hartford, Marcus Lane had spent more time on the road than at home—which means ...

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Publisher Resources

ISBN: 9781118582886Purchase book