FRAUD DETECTION, EXAMINATION AND PREVENTION PROCESS (FDEPP) IN ORGANIZATIONS

LEARNING OBJECTIVES

After studying this module, you should be able to:

Developing the case facts

Criminal interrogation and confessions

Specific information of value to investigators

Information about the offense itself

Information about the suspect or suspects

Information about the victim or victims

After studying this lesson, you should be able to:

Define fraud examination and differentiate it from auditing.

Understand the fraud theory approach.

Define occupational fraud.

Define fraud.

Define abuse.

Know the difference between fraud and abuse.

Describe the criminological contributions of Edwin H. Sutherland. 

Understand Donald Cressey’s hypothesis.

Give examples of non-shareable problems that contribute to fraud. 

Understand how perceived opportunity and rationalization contribute to fraud. 

Explain W. Steve Albrecht's "fraud scale."

Summarize the conclusions of the Hollinger-Clark study.

Summarize the results of the 2006 National Fraud Survey.