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9 Cards in this Set
- Front
- Back
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CFE |
Certified Fraud Examiner |
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Federal False Claims Act |
Enacted to encourage private citizen whistleblowers to file lawsuits in the name of the U.S. government charging false claim violations by government contractors, health care providers and other businesses that use government funds |
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SOX Title III, Section 301 |
Impliedly requires that public companies have a mechanism to process that provides confidentiality and anonymity for employees and others to report issues of financial impropriety |
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Median 2004 fraud loss for organizations with hotlines |
$56,5000 |
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Median 2004 fraud loss for organizations without hotlines |
$135,500 |
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SOX Title VIII, Section 806 |
Details the civil action that employee whistleblowers can take to protect themselves against retaliation for reporting allegations of fraud |
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NCIC |
FBI's National Crime Information Center database - for law enforcement use only |
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SOX Title IV, Section 404 |
Requires management and the external auditor assess the effectiveness of the internal control system - including the mechanism for receiving complaints |
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Whistleblower |
Individual risks career security to expose significant allegations of financial fraud or other wrongdoing by public or private organizations |
