INDEX

Abuse, definition of, 1012

Abusive conduct, defining, 443444

Accounting principles and fraud

in financial statements, 273276

responsibility for financial statements, 280281

types of financial statements, 281283

user of financial statements, 281

Accounts receivable, 325

ACFE Fraud Examiner's Manual, 453

Admission-seeking questions

direct accusation, 431432

interrupt denials, 432

observe reaction, 432

repeat accusation, 432

Admission-seeking questions

Miranda warnings, 431

presence of outsiders, 430431

theme development, 431

Albrecht, Dr. Steve, 2124

Fraud Scale, 2324

Altavista, 459

Altered inventory records, 229

Altered payee scheme, 134138

conversion of fraudulent checks, 137

prepared by fraudster, 136137

prepared by others, 136

preventing and detecting, 137138

Altered receipts, 185

Altered sales, 168169

Ancestry.com, 462

Anti-corruption legislations, 263267

Foreign Corrupt Practices Act (FCPA), 263265

United Kingdom (UK) Bribery Act, 265267

Anybirthday.com, 462

Ascribed obligations, violation of, 14

Asset misappropriations, 4445

Asset requisitions and transfers, 222223

Association of Certified Fraud Examiners (ACFE), 8, 21, 3031, 33, 41, 4344

“Attempt to commit” offenses, 294

AU 240, 329, 331, 335336

Auditing, 334335

fraud risk assessment and, 384

surprise audits, 449

vs fraud examination, 4

Authorized maker scheme, 139142

overriding controls, 140141

poor controls, 141

preventing and detecting, 141142

Automated clearing house (ACH) payments,

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