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Explain the fraud triangle

Explain the fraud triangle

Explain the fraud triangle

  

1.Explain the fraud triangle.

2.Explain Albrecht’s concept of the fraud scale

3.Dr. Stephen Albrecht studied red flags and defined them into two categories.  Describe these categories.

4.Article: When the Boss Trumps Internal Control

What four steps might have made a difference when the boss trumps internal control?

 5.Article: Protect Small Business

what are the three major factors that contribute to small business fraud?

6. Article: Solving Employee Theft Cases

What are the first two steps used by the fraud auditor to get employees to confide which of their co-workers they think committed the fraud being investigated?

7. Article: Small Business, Big Losses 

What is the most common means of fraud detection?

8. Article:  Deceptive Office Manager. 

What should every business owner learn from the experience described in this article?

9. Article:  Small Business at Risk

Explain what is meant by step five mitigating the damages.

 10. Define Internal Control


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