Differentia 1-7 Sutherland Developed What Did He Mean By This Term?
Demmie Martin
Dr. Shelly Baker
BS325.XB1.15WTR
Assignment 1
Fraud Examination:
Review Questions: 1-1, 1-3, 1-6, 1-7 and 1-8
Discussion Issues: 1-1, 1-2, 1-3, 1-4, 1-5, 1-6, 1-7, 1-8, and 1-9
Review Questions:
1-1 What is fraud examination?
Fraud examination is the skills to resolve claims of fraud from initiation to disposition by taking statements and evidence and then assist in prevention of fraud.
1-3 Occupational fraud and abuse includes any personal enrichment that results from misuse or misapplication of the employing organizations resources or assets. There are four key elements to this activity. What are they?
1-6 Edwin H. Sutherland, a criminologist, coined the phrase “white-collar crime.” What did he mean by this term? How has the meaning of this phrase changed over time?
1-7 Sutherland developed what is known as the “theory of …show more content…
differential association.” What is the principal tenet of his theory?
1-8 Cressey interviewed nearly 200 embezzlers in order to develop his theory on the causation of fraud.
As a result of his research, what was Cressey’s final hypothesis?
Discussion Issues:
1-1 How does “fraud examination” differ from “forensic accounting”?
1-2 There are several steps involved in the fraud theory approach. What are they?
1-3 How does occupational fraud and abuse differ from other kinds of fraud? Give examples of other fraud types.
1-4 How does the study of criminology relate to the detection or deterrence of fraud? How does it differ from the study of accounting or auditing?
1-5 Sutherland’s contribution to criminology, in addition to giving us the term “white-collar crime,” involved developing the theory of differential association. What are the implications of this theory with respect to occupational fraud?
1-6 Cressey’s “fraud triangle” states that three factors—nonshareable financial need, perceived opportunity, and rationalization—are present in cases of occupational fraud. Which of these three factors, if any, is most important in causing executives, managers, and employees to commit occupational
fraud?
1-7 Cressey described a number of nonshareable financial problems that he uncovered during his research. Which of these, if any, apply to modern-day executives who are responsible for large financial statement frauds? In the fifty-plus years since Cressey did his study, are the factors he described still valid? Why, or why not?
1-8 Albrecht, in his research, developed the “fraud scale” and furnished a list of the reasons employees and executives commit occupational fraud. How are Albrecht’s conclusions similar to Cressey’s? How are they different?
1-9 The ACFE’s 2011 Global Fraud Survey found that, among other things, the frauds committed by women resulted in smaller median losses than those committed by men. What are some possible reasons for this finding?
Dr. Shelly Baker
BS325.XB1.15WTR
Assignment 1
Fraud Examination:
Review Questions: 1-1, 1-3, 1-6, 1-7 and 1-8
Discussion Issues: 1-1, 1-2, 1-3, 1-4, 1-5, 1-6, 1-7, 1-8, and 1-9
Review Questions:
1-1 What is fraud examination?
Fraud examination is the skills to resolve claims of fraud from initiation to disposition by taking statements and evidence and then assist in prevention of fraud.
1-3 Occupational fraud and abuse includes any personal enrichment that results from misuse or misapplication of the employing organizations resources or assets. There are four key elements to this activity. What are they?
1-6 Edwin H. Sutherland, a criminologist, coined the phrase “white-collar crime.” What did he mean by this term? How has the meaning of this phrase changed over time?
1-7 Sutherland developed what is known as the “theory of …show more content…
differential association.” What is the principal tenet of his theory?
1-8 Cressey interviewed nearly 200 embezzlers in order to develop his theory on the causation of fraud.
As a result of his research, what was Cressey’s final hypothesis?
Discussion Issues:
1-1 How does “fraud examination” differ from “forensic accounting”?
1-2 There are several steps involved in the fraud theory approach. What are they?
1-3 How does occupational fraud and abuse differ from other kinds of fraud? Give examples of other fraud types.
1-4 How does the study of criminology relate to the detection or deterrence of fraud? How does it differ from the study of accounting or auditing?
1-5 Sutherland’s contribution to criminology, in addition to giving us the term “white-collar crime,” involved developing the theory of differential association. What are the implications of this theory with respect to occupational fraud?
1-6 Cressey’s “fraud triangle” states that three factors—nonshareable financial need, perceived opportunity, and rationalization—are present in cases of occupational fraud. Which of these three factors, if any, is most important in causing executives, managers, and employees to commit occupational
fraud?
1-7 Cressey described a number of nonshareable financial problems that he uncovered during his research. Which of these, if any, apply to modern-day executives who are responsible for large financial statement frauds? In the fifty-plus years since Cressey did his study, are the factors he described still valid? Why, or why not?
1-8 Albrecht, in his research, developed the “fraud scale” and furnished a list of the reasons employees and executives commit occupational fraud. How are Albrecht’s conclusions similar to Cressey’s? How are they different?
1-9 The ACFE’s 2011 Global Fraud Survey found that, among other things, the frauds committed by women resulted in smaller median losses than those committed by men. What are some possible reasons for this finding?