Game Board with Categories and Questions
On the game board slide, there are six categories with five questions each. Players select a category and point value to answer. Clicking on the point value takes you to the question slide, and moving to the next slide reveals the answer. Have fun playing and testing your knowledge on fraud schemes and financial fraud categories!
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Presentation Transcript
On the following slide there is a game board with six categories that On the following slide there is a game board with six categories that have five questions each. Players should select the category and point have five questions each. Players should select the category and point value they want to answer. When you click on the point value of that value they want to answer. When you click on the point value of that tile, you tile, you ll be taken to the question slide. If you click to the next slide, it ll be taken to the question slide. If you click to the next slide, it will take you to the answer and a link to go back to the main will take you to the answer and a link to go back to the main scoreboard. scoreboard. Good luck and have fun! Good luck and have fun! 2
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THIS TYPE OF FRAUD THIS TYPE OF FRAUD SCHEME INVOLVES SCHEME INVOLVES LAYERING, PLACEMENT AND LAYERING, PLACEMENT AND INTEGRATION. INTEGRATION. BACK TO PANEL BACK TO PANEL
WHAT IS MONEY WHAT IS MONEY LAUNDERING? LAUNDERING? BACK TO PANEL BACK TO PANEL
OF THE THREE PRIMARY OF THE THREE PRIMARY CATEGORIES OF OCCUPATIONAL CATEGORIES OF OCCUPATIONAL FRAUD OF THE FRAUD TREE, THESE FRAUD OF THE FRAUD TREE, THESE SCHEMES TEND TO CAUSE THE SCHEMES TEND TO CAUSE THE LARGEST LOSSES. LARGEST LOSSES. BACK TO PANEL BACK TO PANEL
WHAT IS FINANCIAL STATEMENT WHAT IS FINANCIAL STATEMENT FRAUD? FRAUD? BACK TO PANEL BACK TO PANEL
THIS TYPE OF SCHEME IS ILLEGAL IF THIS TYPE OF SCHEME IS ILLEGAL IF IT EMPHASIZES RECRUITMENT IT EMPHASIZES RECRUITMENT OVER PRODUCT SALES AND OVER PRODUCT SALES AND PROMISES THAT MONEY CAN PROMISES THAT MONEY CAN ONLY BE MADE THROUGH ONLY BE MADE THROUGH RECRUITMENT. RECRUITMENT. BACK TO PANEL BACK TO PANEL
WHAT IS A PYRAMID SCHEME? WHAT IS A PYRAMID SCHEME? BACK TO PANEL BACK TO PANEL
THIS TYPE OF FRAUD TARGETS THIS TYPE OF FRAUD TARGETS GROUPS OF PEOPLE WHO HAVE GROUPS OF PEOPLE WHO HAVE SOME SOCIAL CONNECTION, LIKE A SOME SOCIAL CONNECTION, LIKE A RELIGION OR CULTURAL RELIGION OR CULTURAL BACKGROUND. BACKGROUND. BACK TO PANEL BACK TO PANEL
WHAT IS AFFINITY FRAUD? WHAT IS AFFINITY FRAUD? BACK TO PANEL BACK TO PANEL
THIS SCHEME, ALSO KNOWN AS THIS SCHEME, ALSO KNOWN AS OFF OFF- -BOOK FRAUD, OCCURS WHEN BOOK FRAUD, OCCURS WHEN CASH IS REMOVED FROM A VICTIM CASH IS REMOVED FROM A VICTIM ENTITY PRIOR TO ITS ENTRY IN AN ENTITY PRIOR TO ITS ENTRY IN AN ACCOUNTING SYSTEM. ACCOUNTING SYSTEM. BACK TO PANEL BACK TO PANEL
WHAT IS SKIMMING? WHAT IS SKIMMING? BACK TO PANEL BACK TO PANEL
ACCORDING TO THE ACFE ACCORDING TO THE ACFE S S OCCUPATIONAL FRAUD 2022: A OCCUPATIONAL FRAUD 2022: A REPORT TO THE NATIONS, REPORT TO THE NATIONS, THIS WAS THE MOST COMMON WAY WAS THE MOST COMMON WAY FRAUD WAS DETECTED. FRAUD WAS DETECTED. THIS BACK TO PANEL BACK TO PANEL
WHAT ARE TIPS? WHAT ARE TIPS? BACK TO PANEL BACK TO PANEL
ACCORDING TO THE ACFE ACCORDING TO THE ACFE S S OCCUPATIONAL FRAUD 2022: A REPORT OCCUPATIONAL FRAUD 2022: A REPORT TO THE NATIONS, TO THE NATIONS, MEDIAN LOSSES NEARLY DOUBLED IN ORGANIZATIONS NEARLY DOUBLED IN ORGANIZATIONS THAT DID NOT HAVE THIS DETECTION THAT DID NOT HAVE THIS DETECTION METHOD ESTABLISHED. METHOD ESTABLISHED. MEDIAN LOSSES BACK TO PANEL BACK TO PANEL
WHAT ARE HOTLINES? WHAT ARE HOTLINES? BACK TO PANEL BACK TO PANEL
IF THE DISTRIBUTION OF DIGITS IN IF THE DISTRIBUTION OF DIGITS IN MULTI MULTI- -DIGIT NATURAL NUMBERS DIGIT NATURAL NUMBERS DO NOT FOLLOW A PREDICTABLE DO NOT FOLLOW A PREDICTABLE PATTERN, IT MAY BE AN PATTERN, IT MAY BE AN INDICATOR OF FRAUD SINCE IT INDICATOR OF FRAUD SINCE IT VIOLATES THIS LAW. VIOLATES THIS LAW. BACK TO PANEL BACK TO PANEL
WHAT IS BENFORD'S LAW? WHAT IS BENFORD'S LAW? BACK TO PANEL BACK TO PANEL
THIS IS THE TOTALITY OF THIS IS THE TOTALITY OF CIRCUMSTANCES THAT WOULD LEAD A CIRCUMSTANCES THAT WOULD LEAD A REASONABLE, PROFESSIONALLY TRAINED REASONABLE, PROFESSIONALLY TRAINED AND PRUDENT INDIVIDUAL TO BELIEVE AND PRUDENT INDIVIDUAL TO BELIEVE THAT A FRAUD HAS OCCURRED, IS THAT A FRAUD HAS OCCURRED, IS OCCURRING OR WILL OCCUR. OCCURRING OR WILL OCCUR. BACK TO PANEL BACK TO PANEL
WHAT IS PREDICATION? WHAT IS PREDICATION? BACK TO PANEL BACK TO PANEL
ACCORDING TO THE ACFE ACCORDING TO THE ACFE S S OCCUPATIONAL FRAUD 2022: A OCCUPATIONAL FRAUD 2022: A REPORT TO THE NATIONS REPORT TO THE NATIONS, THIS PASSIVE METHOD OF FRAUD PASSIVE METHOD OF FRAUD DETECTION LED TO THE HIGHEST DETECTION LED TO THE HIGHEST MEDIAN LOSS, OF FRAUD CASES. MEDIAN LOSS, OF FRAUD CASES. , THIS BACK TO PANEL BACK TO PANEL
WHAT IS BEING NOTIFIED BY THE WHAT IS BEING NOTIFIED BY THE POLICE? POLICE? BACK TO PANEL BACK TO PANEL
ESTABLISHING THIS, OR ESTABLISHING THIS, OR COMMON GROUND, WITH A COMMON GROUND, WITH A RESPONDENT IS AN RESPONDENT IS AN IMPORTANT FIRST STEP IN IMPORTANT FIRST STEP IN INTERVIEWS. INTERVIEWS. BACK TO PANEL BACK TO PANEL
WHAT IS RAPPORT? WHAT IS RAPPORT? BACK TO PANEL BACK TO PANEL
THIS DOCUMENT SHOWS A THIS DOCUMENT SHOWS A SNAPSHOT OF A COMPANY SNAPSHOT OF A COMPANY S S FINANCIAL SITUATION AT A FINANCIAL SITUATION AT A SPECIFIC POINT IN TIME, SPECIFIC POINT IN TIME, GENERALLY THE LAST DAY OF THE GENERALLY THE LAST DAY OF THE ACCOUNTING PERIOD. ACCOUNTING PERIOD. BACK TO PANEL BACK TO PANEL
WHAT IS A BALANCE SHEET? WHAT IS A BALANCE SHEET? BACK TO PANEL BACK TO PANEL
WHEN USING DATA WHEN USING DATA ANALYTICS, THESE TYPES OF ANALYTICS, THESE TYPES OF TESTS ARE USED TO IDENTIFY TESTS ARE USED TO IDENTIFY MISSING ITEMS IN A SEQUENCE MISSING ITEMS IN A SEQUENCE OR SERIES. OR SERIES. BACK TO PANEL BACK TO PANEL
WHAT ARE GAP TESTS? WHAT ARE GAP TESTS? BACK TO PANEL BACK TO PANEL
EMAILS, VIDEOS, TEXT MESSAGES, EMAILS, VIDEOS, TEXT MESSAGES, USER DOCUMENTS AND USER DOCUMENTS AND PRESENTATIONS ARE ALL PRESENTATIONS ARE ALL EXAMPLES OF THIS TYPE OF DATA EXAMPLES OF THIS TYPE OF DATA THAT CAN BE ANALYZED WITH THAT CAN BE ANALYZED WITH TEXTUAL ANALYSIS. TEXTUAL ANALYSIS. BACK TO PANEL BACK TO PANEL
WHAT IS UNSTRUCTURED DATA? WHAT IS UNSTRUCTURED DATA? BACK TO PANEL BACK TO PANEL
THIS TRACING METHOD CAN BE USED TO THIS TRACING METHOD CAN BE USED TO PROVE ILLICIT INCOME PROVE ILLICIT INCOME CIRCUMSTANTIALLY BY SHOWING CIRCUMSTANTIALLY BY SHOWING THAT A PERSON THAT A PERSON S ASSETS, OR EXPENDITURES, EXCEED WHAT CAN BE EXPENDITURES, EXCEED WHAT CAN BE ACCOUNTED FOR FROM LEGITIMATE ACCOUNTED FOR FROM LEGITIMATE SOURCES OF INCOME. SOURCES OF INCOME. S ASSETS, OR BACK TO PANEL BACK TO PANEL
WHAT IS THE NET WHAT IS THE NET- -WORTH METHOD? METHOD? WORTH BACK TO PANEL BACK TO PANEL
THIS HYPOTHESIS, CREATED BY DR. THIS HYPOTHESIS, CREATED BY DR. DONALD CRESSEY IN THE 1950S, DONALD CRESSEY IN THE 1950S, IDENTIFIES THREE COMPONENTS IDENTIFIES THREE COMPONENTS WHICH, WHEN COMBINED, CAN WHICH, WHEN COMBINED, CAN LEAD TO FRAUDULENT BEHAVIOR. LEAD TO FRAUDULENT BEHAVIOR. BACK TO PANEL BACK TO PANEL
WHAT IS THE FRAUD TRIANGLE? WHAT IS THE FRAUD TRIANGLE? BACK TO PANEL BACK TO PANEL
ACCORDING TO THE ACFE ACCORDING TO THE ACFE S S OCCUPATIONAL FRAUD 2022: A OCCUPATIONAL FRAUD 2022: A REPORT TO THE NATIONS , REPORT TO THE NATIONS , THIS IS THE MOST COMMON BEHAVIORAL THE MOST COMMON BEHAVIORAL RED FLAG FRAUDSTERS DISPLAYED. RED FLAG FRAUDSTERS DISPLAYED. THIS IS BACK TO PANEL BACK TO PANEL
WHAT IS LIVING BEYOND THEIR WHAT IS LIVING BEYOND THEIR MEANS? MEANS? BACK TO PANEL BACK TO PANEL
THIS HR THIS HR- -RELATED ISSUE IS RELATED ISSUE IS THE MOST COMMON ONE THE MOST COMMON ONE EXPERIENCED BY FRAUD EXPERIENCED BY FRAUD PERPETRATORS. PERPETRATORS. BACK TO PANEL BACK TO PANEL
WHAT ARE POOR WHAT ARE POOR PERFORMANCE PERFORMANCE EVALUATIONS? EVALUATIONS? BACK TO PANEL BACK TO PANEL
BEHAVIORAL STUDIES, SUCH AS BEHAVIORAL STUDIES, SUCH AS THOSE CONDUCTED BY B. F. THOSE CONDUCTED BY B. F. SKINNER, SHOW THAT BEHAVIOR IS SKINNER, SHOW THAT BEHAVIOR IS MOST EFFECTIVELY MODIFIED BY MOST EFFECTIVELY MODIFIED BY MANAGING AND MODIFYING MANAGING AND MODIFYING DESIRES THROUGH THIS. DESIRES THROUGH THIS. BACK TO PANEL BACK TO PANEL
WHAT IS REINFORCEMENT? WHAT IS REINFORCEMENT? BACK TO PANEL BACK TO PANEL
SOMEONE ASKING THEMSELVES A SOMEONE ASKING THEMSELVES A QUESTION LIKE, WHAT WILL MY QUESTION LIKE, WHAT WILL MY FAMILY THINK IF THEY FIND OUT? FAMILY THINK IF THEY FIND OUT? WHEN WEIGHING THE ETHICS OF WHEN WEIGHING THE ETHICS OF A CHOICE IS AN EXAMPLE OF THIS A CHOICE IS AN EXAMPLE OF THIS THEORY. THEORY. BACK TO PANEL BACK TO PANEL
WHAT IS SOCIAL CONTROL WHAT IS SOCIAL CONTROL THEORY? THEORY? BACK TO PANEL BACK TO PANEL
THIS TERM IS BROADLY USED TO THIS TERM IS BROADLY USED TO DESCRIBE THE OVERSIGHT DESCRIBE THE OVERSIGHT RESPONSIBILITIES OF DIFFERENT RESPONSIBILITIES OF DIFFERENT PARTIES FOR AN ORGANIZATION PARTIES FOR AN ORGANIZATION S S DIRECTION, OPERATIONS AND DIRECTION, OPERATIONS AND PERFORMANCE. PERFORMANCE. BACK TO PANEL BACK TO PANEL
WHAT IS CORPORATE WHAT IS CORPORATE GOVERNANCE? GOVERNANCE? BACK TO PANEL BACK TO PANEL
ACCORDING TO THE ACFE ACCORDING TO THE ACFE S S OCCUPATIONAL FRAUD 2022: A REPORT OCCUPATIONAL FRAUD 2022: A REPORT TO THE NATIONS, TO THE NATIONS, THIS IS THE MOST COMMON ORGANIZATIONAL WEAKNESS COMMON ORGANIZATIONAL WEAKNESS CITED AS CONTRIBUTING TO FRAUDS. CITED AS CONTRIBUTING TO FRAUDS. THIS IS THE MOST BACK TO PANEL BACK TO PANEL
WHAT IS A LACK OF INTERNAL WHAT IS A LACK OF INTERNAL CONTROLS? CONTROLS? BACK TO PANEL BACK TO PANEL
THIS DESCRIBES THE TYPE OF THIS DESCRIBES THE TYPE OF RISK THAT REMAINS AFTER RISK THAT REMAINS AFTER INTERNAL CONTROLS ARE INTERNAL CONTROLS ARE ACCOUNTED FOR. ACCOUNTED FOR. BACK TO PANEL BACK TO PANEL
WHAT IS RESIDUAL RISK? WHAT IS RESIDUAL RISK? BACK TO PANEL BACK TO PANEL
EVALUATING THE LIKELIHOOD EVALUATING THE LIKELIHOOD AND SIGNIFICANCE OF SPECIFIC AND SIGNIFICANCE OF SPECIFIC FRAUD SCHEMES IS A KEY FRAUD SCHEMES IS A KEY COMPONENT OF PERFORMING COMPONENT OF PERFORMING WHAT TYPE OF ENGAGEMENT? WHAT TYPE OF ENGAGEMENT? BACK TO PANEL BACK TO PANEL
