Distinguish between different types of accounting frauds
5 important questions on Distinguish between different types of accounting frauds
In which two types can business fraud be separated?
Employee fraud and management fraud
Which four typologies of fraud are there and what do they mean?
- Corruption
- Asset Misappropriation
- Investment scams
What are fraudulent schemes?
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What is asset misappropriation?
o Cash larceny (lapping) > cash receipts stolen after recording
o Billing schemes
o Check tampering > forging or changing a check
o Payroll fraud > fraudulent paychecks
o Expense reimbursements
o Thefts of cash
o Non-cash misappropriations
o Computer fraud
Data collection fraud
Data processing fraud
Program fraud
Operations fraud
Database management fraud
Information generation fraud
What are investment scams?
o Pyramid schemes
The question on the page originate from the summary of the following study material:
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- Never study anything twice again
- Get the grades you hope for
- 100% sure, 100% understanding
