Expense Reimbursement Fraud

Authored by Robert Minniti
About this Course
Topics covered include: The Fraud Triangle; Occupational Frauds; Duration of Expense Reimbursement Schemes; Expense Reimbursement Fraud Cases by Industry; Examples of Expense Reimbursement Frauds; Detecting Expense Reimbursement Frauds; Red Flags for Fraud; Red Flags for Expense Reimbursement Frauds; Internal Controls for Expense Reimbursements; Responsibility for Internal Controls; COSO Framework for Internal Control; Control Environment; Control Activities; Risk Analysis; Information & Communication; Monitoring; Consequences of Committing Fraud. Upon completing this course, you should be able to: Identify common expense reimbursement frauds; Recognize how to detect red flags for expense reimbursement frauds; Differentiate which types of frauds has the highest frequency of occurrence; Identify true statements with respect to occupational fraud; Identify the top concealment method used by fraudsters; Recognize which expense reimbursement scheme has the shortest median duration of time to detection; Identify HR related issues was the most common red flag prior to or during a fraud; Differentiate components of the COSO Framework; Identify the median loss of occupational frauds for businesses with less than 100 employees; Recognize which types of of asset misappropriation schemes present the least risk; Identify the percentage of both physical and electronic evidence that is concealed based on the referenced 2018 fraud report; Differentiate the choices list the type of fraud schemes in order of shortest to longest months to detection based on 2016 data; Identify the top way in which occupational fraud is detected; Identify red flag for expense reimbursement fraud
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NASBA Field of Study
CPE Credits
A basic understanding of fraud and internal controls
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