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

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EXHIBIT 10-1

CHAPTER 10

CORRUPTION

LEARNING OBJECTIVES

After studying this chapter, you should be able to

10-1 Define corruption
10-2 Identify the four categories of corruption
10-3 Define bribery
10-4 Compare and contrast bribery, extortion, and illegal gratuities
10-5 Identify the two categories of bribery schemes
10-6 Understand kickback schemes and how they are committed
10-7 Understand bid-rigging schemes and explain how they are categorized
10-8 Describe the types of abuses that are committed at each stage of the competitive bidding process
10-9 Be familiar with the controls and techniques that can be used to prevent and detect bribery
10-10 Define conflicts of interest
10-11 Differentiate conflicts of interest from bribery schemes and billing schemes
10-12 List and understand the two major categories of conflicts of interest
10-13 Understand the provisions of U.S. and U.K. anti-corruption legislation
10-14 Be familiar with proactive audit tests that can be used to detect corruption schemes

CASE STUDY: WHY IS THIS FURNITURE FALLING APART?1

A number of years ago, the Washington Post ran a series of articles detailing charges of waste, fraud, and abuse in the General Services Administration (GSA), the federal government's housekeeping agency. In particular, for more than a decade a furniture manufacturer in New Jersey had churned out $200 million ...

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