Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

NDRM > Forensics > Flashcards

Forensics Flashcards

1
Q

Fraud

A

Using dishonesty or deception to create a gain for oneself or cause a loss for another

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

Fraud triangle

A

Opportunity

Pressure

Rationalisation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

Acts of fraud typically involve concealment

A

Creation of fraudulent documents

Alteration of documents

Recording / creation of fraudulent transactions in accounting systems

Alteration of transactions in accounting systems

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

Bribery

A

Using the gift of money etc to make someone act improperly in ones favor

Providing / promising something of value with the intention of driving improper behaviour

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

Types of bribes

A 
Commissions 
Direct cash payments 
Entertainment 
Gift giving 
Charitable donations
Political donations 
Favours 
Facilitation payments
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

Fraud risk management

How is it organised ?

A

Governance and oversight

Risk assessment

Deference

Detection

Resilience

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

Risk assessment stages

A

Determining teaming and scope

Periodic assessment

Impact analysis

Evaluation of controls

Continuous improvement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly

NDRM (9 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions