talking about a fraud hotline program to help detect fraud and also preventing fraud. Fraud Prevention Management is aware of the increased requirements for a public company to maintain a system of internal control to help prevent and detect fraud. The CEO‚ Mary Moore‚ is also interested in using a proactive posture toward building an antifraud prevention program‚ including exploring using a proactive auditing approach to fraud discovery. The internal auditor and the external fraud investigator
Premium Internal control Internal audit Auditing
Proactive Fraud Auditing End of Chapter 4 in Albrecht FRAUD DETECTION Recognizing the Symptoms of Fraud Identify Risk Exposures Proactively Look for Symptoms & Exposures 1 2 Actg 537 Identify Fraud Symptoms for Each Exposure 3 4 Investigate Identified Symptoms Symptoms of Fraud What are some irregularities in source documents to look for? Missing Documents Payee Names & Addresses = Employee “Stale Items” on Bank Items” Reconciliation Excessive Voids or Credits
Premium Balance sheet Income statement Fraud
Occupational Psychology Industrial organizational psychology is the branch of psychology that applies psychological theories and principles to organizations. Often referred to as I/O psychology‚ this field focuses on increasing workplace productivity and related issues such as the physical and mental well being of employees. The overall goal of this field is to study and understand human behavior in the workplace. Occupational psychology is concerned with the performance of people at work‚ how
Premium Occupational safety and health Occupational health psychology Human resource management
Occupational Therapy By: Chriselda De La Cruz March 22‚ 2012 College Success‚ Orin 0101- P-15 Tuesday and Thursday 2:30pm-3:50pm Dr. Rufino Garcia‚ Jr. The career path I have chosen is Occupational Therapy. My reason for this path is to encourage a mental‚ physical and developmental change in children and adults. I have based my career on providing a therapy that draws a careful analyses and treatment on the emotional‚ mentally‚ physically disabled condition of a patient using
Premium Occupational therapy Academic degree Bachelor's degree
insurance is a form of risk management primarily used to hedge against the risk of a contingent‚ uncertain loss. Insurance is defined as the equitable transfer of the risk of a loss‚ from one entity to another‚ in exchange for payment. An insurer is a company selling the insurance; an insured‚ or policyholder‚ is the person or entity buying the insurance policy. The insurance rate is a factor used to determine the amount to be charged for a certain amount of insurance coverage‚ called the premium. Risk
Premium Insurance
FRAUDULENT COMPANIES: THE WORLDCOM FRAUD Introduction The purpose of this report is to investigate and discuss the accounting fraud that occurred at WorldCom in order to recommend improved strategies to Berkshire Hathaway’s management for avoiding investments in companies with fraudulent financials. Accounting fraud is a crime committed by high level employees at an organization to manipulate the organization’s financial statements and intentionally disguise company performance. The fraud is committed
Free Internal audit Audit Internal control
Occupational standards are the first steps in gaining qualifications that identify the competence of an individuals capability to do there job in an efficient manner and produce the best work possible. There are specific targets/specific standards that must be met as part of there job role. Employees also must have an understanding of the job role they have undertaken as part of occupational standards. For employers to identify if and where training is required employees must demonstrate there capabilities
Premium Employment National Vocational Qualification Recruitment
hazardous agent. This issue has also been preempted by corporate stress management‚ health promotion‚ or employee assistance programs‚ which explain stress as a purely personal reaction‚ and often treat the symptoms‚ not the causes‚ of job stress. The occupational stress field also has been plagued by a variety of definitions and difficulties in measurement of stress.(Buunk‚De-Jong‚Y-Bemas&De wolff‚1998) In addition‚ changes in job design or work organization are often inherently more "systems challenging"
Premium White-collar worker
Phase 2 Planning Due: 18 May 2013 Required: Given the details established in phase 1 (Instigation) and further details below you are required to prepare a 1-2 page document stating your investigative hypothesis and then deduce your strategy for proving/denying your hypothesis. Your deduction should include a table with three columns stating the information you propose to review‚ where the data would be found and what you are specifically looking for in analysing the data. Information – what
Premium Money Receipt Food
The impact of Child Abuse (neglect) on a child Background of the issue Many of you might wonder why many children attend school and do not say a word in your class. Today I am here to talk to you about the reasons why this may occur because many teachers are not aware of these problems that are affecting many of our children today. One of the social issues that I have chosen is Child abuse-neglected children. I chose child abuse because it is a silent killer that tends to have a major effect
Free Child abuse Neglect