What are the three components to the Fraud Triangle
100
The 3 Components of the Fraud Scale
What is Situational Pressures, Perceived Opportunity, Personal Integrity
100
A crime that refers to the interfering with the work of police
What is Obstruction of Justice
100
Creator of the fraud scale
Who is Dr. W. Steve Albrecht
100
Control that provides the highest reduction in preventing fraud according to the textbook
What is a Hotline
200
Two components of Perceived Opportunity
What are general information & technical skill
200
Through what interactions with others individuals learn the values, attitudes, techniques and motives for criminal behavior?
What is Sutherlands Theory of Differential Association
200
The use of fraudulent means to obtain money held by a financial institution
What is Bank Fraud
200
Creator of the Fraud Triangle
Who is Donald R. Cressey
200
The former CEO conviced of securities fraud at WorldCom
Who is Bernie Ebbers
300
Criminals who take money and run..
What are Absconders
300
The 4 steps to the Fraud Theory Approach
What is
1. Analyze available data
2. Create a hypothesis
3. Test the hypothesis
4. Refine and amend the hypothesis
300
A practice that induces investors to make buy or sell decisions on the basis of false information
What is Securities Fraud
300
Person who coined the term "white collar criminal"
Who is Edwin H. Southerland
300
The former CFO convicted of insider trading at Enron
Who is Andrew Fastow
400
Offenders are motivated by a desire to improve their status..
What is Status Gaining
400
This one factor out of the three factors in Fraud scale should be "low" when there is a "high" likelihood of Fraud
What is Personal Integrity
400
The willful act of swearing a false oath
What is Perjury
400
Person who developed the theory of differential association
Who is Edwin H Southerland
400
Which federal agency investigates insider trading
What is the SEC
500
3 of Cressey's 6 Nonshareable Problems?
What are: Violation of ascribed obligations, Problems resulting from personal failure, Business reversals, Physical isolation, Status-gaining, Employer-Employee relations
500
The two principal categories that Albrecht's Red Flags were divided into
What are Personal Characteristics and Organizational Environment
500
Statute is commonly used to prosecute illegal insider trading
What is 1934 Securities Act
500
Through his research determined that employee deviance is primarily caused by job dissatisfaction