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6 Cards in this Set
- Front
- Back
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Fraud
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Material False Statement
Knowledge that the statement was false Reliance on the statement by victim Damages |
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Fraud Tree
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CAF
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CAF
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Cash Misappropriation
Asset Misappropriation Fraudulent Misstatement |
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Difference of Skimming
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Sales skimming - stealing before it hits books
Rec Skimming - stealing expected payments |
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Sales Skimming
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Cash Register Manipulation
After Hours Sales Skimming by off-site employees Poor collection procedures Understated Sales Check for currency substitutions Theft in the Mailroom - incoming checks |
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Receivables Skimming
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Lapping
Force Balancing Stolen Statements Fraudulent write-offs or discounts Debiting the wrong account Destroying records of the transaction |
