Introduction to Fraud
Fraud is an act that is not inherently what?
What is criminal.
This is the most common theory associated with fraud.
What is the Fraud Triangle.
True or false: The fraudster is generally known to have an education.
What is true.
This is what the forensic examiner creates for a business when called in on suspected fraud.
What is an investigation report.
The fraud triangle is composed of what three characteristics?
What is financial pressures, rationalization, opportunity.
Fraud can be charged in which courts?
What is criminal and civil court.
What is the difference between the fraud triangle and the fraud diamond?
What is capability.
Fraud is known to happen more often internally or externally?
What is internally.
This is composed of knowledge, intent, and purpose.
What is willfulness.
For this type of fraud, it can be pursued even if the fraud was not successful.
What is criminal fraud.
Fraud can be classified as what type of criminal offense?
What is misdemeanor or felony.
This theory states behavior is learned within close, personal groups.
What is Differential Association Theory.
What type of organization is more like to experience fraud?
What is larger organizations.
This must be determined before an investigation can fully begin.
What is type of scheme.
What does BEC stand for?
What is Business Email Compliance.
Who first coined the term "white collar crime"?
Who is Edwin Sutherland.
This theory states there are 4 motivating factors of fraud: money, ideology, coercion, ego.
What is M.I.C.E.
This is the right to reduce, avoid, or minimize their taxes through legitimate means.
What is tax avoidance.
What is the first step generally in legal action?
What is get the fraudster to return the illegitimate funds.
Debt is an example of what type of financial pressure?
What is real financial pressure.
What is against individuals, internal, and external.
This is a theory that focuses on the in-between.
What is liminality.
How many crimes has a fraudster generally committed prior to the fraud?
What is none.
These techniques are used to test if and how fraud has occurred within a business.
What is data mining techniques.
What is corroboration and rebuttal of defense.