CHAPTER 13

EXTERNAL FRAUD SCHEMES

LEARNING OBJECTIVES

After studying this chapter, you should be able to:

13-1 List the three sources of external fraud threats
13-2 Explain why organizations are vulnerable to external fraud
13-3 Discuss the types of fraud threats posed by customers
13-4 Identify two types of check fraud schemes
13-5 Define the term “paperhanger”
13-6 Be familiar with the methods identified in this chapter for preventing and detecting check fraud
13-7 Define credit card fraud and identify two types of credit card fraud schemes
13-8 Be familiar with the methods identified in this chapter for preventing and detecting credit card fraud
13-9 Be able to discuss the various types of collusion that happen between contractors
13-10 Be able to discuss the type of fraud that typically happens in the performance phase of a contract
13-11 Define product substitution and list some common product substitution schemes
13-12 Be familiar with the methods identified in this chapter for preventing and detecting vendor fraud
13-13 Explain how unrelated third parties can commit fraud against a company
13-14 Discuss why organizations are targeted by corporate spies
13-15 Name some of the types of information and departments targeted by corporate spies
13-16 Describe some of the methods by which a company can mitigate the risk of computer hacking
13-17 Describe some of the precautions a company should take to protect its physical and intellectual property ...

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