Types of Fraud and Basics
This framework is commonly used in auditing to explain the reason behind an individual's decision to commit fraud. It includes opportunity, incentive, and rationalization
What is the Fraud Triangle?
This factor is defined by type of activity (routine, non-routine, estimation, complex processing) and skillset (significant judgment, subjectivity, experience, knowledge) required in performing the activity.
What is Complexity of Activity?
Internal controls are broadly divided into these two types of activities
What are preventative and detective activities?
This DECAL program assists no to low income families with the cost of child care.
What is Childcare and Parent Services (CAPS)?
This breakfast dish is a type of porridge made from boiled cornmeal
What are grits?
This fraud involve someone giving you a genuine-looking check or money order and asking you to either wire money to them or send them goods in returns.
What is Cashier's check fraud?
This factor is the systematic performance (IT processing/dependency) of an activity.
What is Automation?
A process performed by a company to ensure that its records (check register, general ledger account, balance sheet, etc.) are correct.
What is a Bank Reconciliation?
The meaning of CCDF.
What is Child Care and Development Fund?
Nickname for the State of Georgia
What is Empire State of the South or Peach State?
The fraudulent practice of sending emails or other messages purporting to be from reputable companies in order to induce individuals to reveal personal information, such as passwords and credit card or bank account numbers.
What is phishing?
This factor is the same people (division), process and/or technology performing the activity.
What is Centralization?
This control is an internal security tool that allows banking customers to require certain types of activities and transactions to have a second user's credentials approve a submitted transaction.
What is Dual Authorization (Dual Auth)?
State Lottery Fund amount in the FY23 Appropriations Bill.
What is $400,900,881?
A dessert generally consisting of layers of sweet vanilla flavored custard, vanilla wafers and/or ladyfingers and sliced fresh bananas topped with whipped cream.
What is Banana Pudding?
This fraud happens when someone steals your personal information to commit fraud. The identity thief may use your information to apply for credit, file taxes, or get medical services.
What is identity theft?
This factor is the number of transactions in a given period.
What is Volume of Activity?
This control is the periodic review of users with access to a system.
What is a User Recertification?
The year Bright from the Start: Georgia Department of Early Care and Learning was created by Sonny Perdue.
What is 2004?
Governor Brian Kemps former position in the state.
Who is Secretary of State?
This fraud written, electronic, telegraphic, cable, teletype or telephone instructions issued to a financial institution directing such institution to transfer, pay or deliver Money or Securities from any account without knowledge of the entity
What is Funds Transfer Fraud?
This factor is the susceptibility to intentional error by one or more individual among management, those charged with governance, employees, or third parties.
What is Susceptibility to fraud?
This control is a security technology that requires multiple methods of authentication from independent categories of credentials to verify a user's identity for a login or other transaction.
What is Multifactor Authentication (MFA)?
DECAL is the successor of this Agency.
What is the Office of School Readiness?
Something not communicated by Jorge.
What is taking I575?