Table of Contents
Introduction. 7
Chapter 1: Cash. 10
Learning Objectives. 10
Overview.. 10
Skimming of Cash Sales. 10
Prevention and detection methods. 11
Return Frauds. 12
Prevention and detection methods. 13
Check Alteration. 13
Prevention and detection methods. 15
Reimbursement schemes. 16
Fraudulent
Reimbursements. 16
Duplicate
Reimbursement 16
Pay-and-return. 16
Prevention
and detection methods. 17
Payroll Fraud. 18
Ghost
Employee. 18
Falsified
Hours. 18
Falsified
Commission. 19
Prevention
and detection methods. 19
Summary. 19
Chapter 1 Review Questions. 20
Chapter 2:
Receivables. 21
Learning Objectives. 21
Overview.. 21
Mail Room Theft. 21
Lapping. 22
Inappropriate Write-offs. 22
Prevention and Detection Methods. 23
Summary. 24
Chapter 2 Review Questions. 25
Chapter 3:
Merchandise Inventory. 26
Learning Objectives. 26
Overview.. 26
Warehouse theft. 26
Retail theft. 27
Prevention and Detection. 27
Summary. 28
Chapter 3 Review Questions. 29
Chapter 4: Property, Plant and Equipment (PP&E). 30
Learning Objectives. 30
Overview.. 30
Fixed Asset Theft. 30
Prevention and detection methods. 31
Summary. 33
Chapter 4 Review Questions. 34
Chapter 5:
Intangibles. 35
Learning Objectives. 35
Overview.. 35
Trade Secrets. 35
Covenants not to Compete. 37
Prevention and detection methods. 39
Summary. 39
Conclusion. 39
Chapter 5 Review Questions. 41
Review Questions - Answer Feedback. 42
Glossary. 48
Index. 49
Final
Examination. 51
CPASelfstudy.com
Course Evaluation. 54