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Corporate Fraud and Internal Control Workbook: A Framework for Prevention by Richard E. Cascarino

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Chapter Seven

Controlling Fraud

ANSWERS: FILL IN THE BLANKS

1. rules, processes, laws
2. financial reporting
3. auditors, management
4. independent directors, independent directors, financial
5. dishonest board executives
6. pressured, encouraged
7. turnover, absenteeism
8. understood, accepted
9. organizational tone, values, beliefs
10. corrupt
11. reviewed, prevent, detect
12. controllable
13. oversight
14. subcommittee
15. chairperson, governance, independence
16. formalized charter
17. effectiveness
18. reduces
19. fraud strategy, annual
20. receipt, retention, handling, business procedures
21. adequacy, business fraud risks
22. complexity, unauthorized financial movements
23. fraud risk, internal controls
24. independence, accountability
25. external, objectivity
26. effectiveness, detected, remediation, recovery
27. broadly, people, reasonable assurance
28. planning, organizing, directing
29. Preventive controls
30. Detective controls
31. Corrective controls
32. Offset controls
33. Directive controls
34. Control objectives
35. control risk, consistent
36. require, need-to-have
37. investigation
38. formal job descriptions
39. control objective, control technique
40. Active supervision
41. control environment
42. organizational infrastructure
43. control framework, external influences
44. lack of internal controls
45. persons, skills and competencies
46. fraud risks, risks ...

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