Principles of Fraud Examination, 4th Edition

INDEX

Abuse, definition of, 10–12

Abusive conduct, defining, 443–444

Accounting principles and fraud

in financial statements, 273–276

responsibility for financial statements, 280–281

types of financial statements, 281–283

user of financial statements, 281

Accounts receivable, 325

ACFE Fraud Examiner's Manual, 453

Admission-seeking questions

direct accusation, 431–432

interrupt denials, 432

observe reaction, 432

repeat accusation, 432

Admission-seeking questions

Miranda warnings, 431

presence of outsiders, 430–431

theme development, 431

Albrecht, Dr. Steve, 21–24

Fraud Scale, 23–24

Altavista, 459

Altered inventory records, 229

Altered payee scheme, 134–138

conversion of fraudulent checks, 137

prepared by fraudster, 136–137

prepared by others, 136

preventing and detecting, 137–138

Altered receipts, 185

Altered sales, 168–169

Ancestry.com, 462

Anti-corruption legislations, 263–267

Foreign Corrupt Practices Act (FCPA), 263–265

United Kingdom (UK) Bribery Act, 265–267

Anybirthday.com, 462

Ascribed obligations, violation of, 14

Asset misappropriations, 44–45

Asset requisitions and transfers, 222–223

Association of Certified Fraud Examiners (ACFE), 8, 21, 30–31, 33, 41, 43–44

“Attempt to commit” offenses, 294

AU 240, 329, 331, 335–336

Auditing, 334–335

fraud risk assessment and, 384

surprise audits, 449

vs fraud examination, 4

Authorized maker scheme, 139–142

overriding controls, 140–141

poor controls, 141

preventing and detecting, 141–142

Automated clearing house (ACH) payments,