Computer fraud is the use of information technology to commit fraud. In the United States‚ computer fraud is specifically proscribed by the Computer Fraud and Abuse Act‚ which provides for jail time and fines. 1. Unauthorized access at North Bay Abdulswamad Nino Macapayad‚ a former accounts payable clerk for North Bay Health Care Group‚ admitted to using her computer to access North Bay’s accounting software without authorization‚ and in turn issued various checks payable to herself and others.
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1. Paragraph 1 A. I have been interested in forensics since about 8th grade since then I’ve attended multiple symposiums that have given me an insight into what other people experience in multiple fields of forensics. B. Based on the information from the webpage this program is tailored to more than speakers. While still including speakers in specific fields‚ to help me understand what a day in the life is like‚ the program includes team building activities‚ to help become a better part of a group
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Before the 1980s‚ courts relied on testimony and eyewitness accounts as a main source of evidence. Notoriously unreliable‚ these techniques have since faded away to the stunning reliability of DNA forensics. In 1984‚ British geneticist Alec Jeffreys of the University of Leicester discovered an interesting new marker in the human genome. Most DNA information is the same in every human‚ but the junk code between genes is unique to every person. Junk DNA used for investigative purposes can be found
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four types of evidence is physical evidence‚ documentary evidence‚ demonstrative evidence and testimony. 2. What are individual characteristics? Give an example of an individual characteristic? Individual characteristics are properties associated with a common source to a high degree of certainty. An example of individual characteristics that forensic scientists may look for are the ridge characteristics of two fingerprint samples. 3. What is the difference between individual characteristics and class
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Donna Sanders Financial Statement Fraud Week 12 There are many things that can motivate financial statement fraud. Taking a look at Donald Cressey’s hypotheses which is now known as the fraud triangle depicts the certain criteria for the mind frame of the fraudster. The fraud triangle is a theory that consists of perceived pressures‚ perceived opportunity‚ and rationalization. It gives us the different pressures placed on individuals that would make them consider “cooking the books.” It also
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The latest Report to the Nations On Occupational Fraud and Abuse‚ the biennial study of global fraud by the Association of Certified Fraud Examiners‚ finds that organizations lose an average of 5 percent of revenues to fraud each year‚ with a median loss of $140‚000. However‚ just over one-fifth of fraud schemes results in losses topping $1 million. Perhaps even more disturbing was the median length of time before the frauds were detected: 18 months. And‚ that’s not all; the study found that almost
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JB Accounting Fraud‚ the Investor and the Sarbanes Oxley Act Throughout the past several years major corporate scandals have rocked the economy and hurt investor confidence. The largest bankruptcies in history have resulted from greedy executives that “cook the books” to gain the numbers they want. These scandals typically involve complex methods for misusing or misdirecting funds‚ overstating revenues‚ understating expenses‚ overstating the value of assets or underreporting of liabilities
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Corporate Fraud I. Introductions a. Fraud in the accounting environment is on the increase. b. Fraud takes place in different forms in the accounting environment. II. The growing risk of fraud and corruption a. Local problems‚ global pain b. Awareness is crucial c. Tailoring efforts to avert damage III. Preventing Fraud a. Background checks and enhanced due diligence b. Monitoring and evaluating preventive controls c. Continuous controls monitoring IV. Can we eliminate fraud and corruption
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Mortgage Fraud Table of Contents Abstract 3 Mortgage Fraud 4 Mortgage Fraud Statistics 4 Reports of Fraud 5 Key players in a real estate & mortgage transaction 5-6 Factors for Mortgage Fraud 7 The Fraud Triangle 7 Common Mortgage Fraud Schemes 8 Who are victims of mortgage fraud? 9 How to avoid becoming a victim of Mortgage Fraud 10 How to report fraud 11 Mortgage Fraud Indictment 11-12
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------------------------------------------------- Introduction Chartered Accountants of Canada‚ also known as CICA‚ is a non-profit organization for accounting professionals in Canada. CICA has developed GAAP (generally accepted accounting principles) for Canadian accounting‚ and publishes guidance and educational materials on a number of accounting-related topics. It is one of the founding members of the International Federation of Accountants (IFAC) and the Global Accounting Alliance (GAA). Parent location
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