Fraud Investigation

The Fraud Triangle Preview 03:13

What is Fraud? Preview 04:17

Introduction to Skimming Preview 01:30

Learn about the definition of skimming.

Skimming Quiz #1

Sales Skimming - Examples Preview 07:43

Learn about the examples of sales skimming. This lecture includes skimming at the cash register, skimming by no sale transactions, skimming by manipulating register tapes, skimming with after hours sales, skimming in off-site locations and mail rooms.

Sales Skimming Quiz

Sales Skimming - Prevention and Detection Preview 02:46

Learn how to prevent and detect sales skimming.

Sales Skimming - Prevention and Detection Quiz

Receivables Skimming Preview 01:08

Learn the definition of receivables skimming.

Receivables Skimming Quiz

Receivables Skimming - Lapping Preview 02:08

Learn the process of lapping receivables. Lapping is the most common receivables skimming scheme.

Receivables Skimming - Lapping Quiz

Receivables Skimming - Other Schemes Preview 04:33

Learn about receivables skimming by force balancing, stolen statements, fraudulent write-offs, and destruction of records.

Receivables Skimming - Other Schemes Quiz

Receivables Skimming - Prevention and Detection Preview 03:08

Learn about prevention and detection of receivables skimming.

Receivables Skimming - Prevention and Detection Quiz

Recap of Skimming: Case Study Preview 02:10

Introduction to Cash Larceny Preview 01:11

Cash Larceny at Point of Sale: Examples Preview 03:56

Learn about the different schemes of cash larceny at the point of sale. Examples include cash larceny as a theft from register, cash larceny using reversing transactions, cash larceny by altering register tapes, and cash larceny by destruction of register tapes.

Cash Larceny Quiz

Cash Larceny at Point of Sale: Prevention and Detection Preview 01:17

Learn how to prevent and detect cash larceny.

Cash Larceny of Receivables Preview 01:22

Cash Larceny of Receivables: Examples Preview 02:38

Examples of cash larceny of receivables. Example include force balancing, reversing entries, and destruction of records.

Receivables Larceny Quiz

Cash Larceny from Deposits Preview 02:32

Cash Larceny from Deposits: Example, Prevention, and Detection Preview 02:58

Learn about cash larceny schemes from deposits. Examples include deposit lapping and deposits in transit. Also, covered are the prevention and detection techniques.

Deposits Larceny Quiz

Recap of Cash Larceny: Case Study Preview 02:28

Introduction to Billing Schemes Preview 01:42

Shell Company: Formation Preview 03:23

Learn what a shell company is and how it is formed.

Shell Company Formation Quiz

Shell Company: Ways to Defraud Preview 05:25

Learn how fraudsters use their shell companies to defraud. Examples include using false invoices, self-approval of false invoices, rubber stamp supervisors, and other usage of false documents.

Shell Ways to Defraud Quiz

Shell Company: Collusion Preview 03:28

Learn about internal controls and the devastating effects of collusion. Examples include using services rather than goods in a shell company scheme and inflating sales.

Shell Collusion Quiz

Shell Company: Prevention and Detection Preview 04:02

Learn how to prevent shell companies schemes. Learn how to identify shell companies and identify the employee behind that shell company.

Shell Prevention Quiz

Billing Schemes: Using Legitimate Vendors Preview 03:11

Learn about billing schemes in which there are legitimate vendors, including prevention and detection.

Billing Schemes: Personal Purchases Preview 01:34

Learn about billing schemes and personal purchases, including prevention and detection.

Recap of Billing Schemes: Case Study Preview 02:27

Conclusion and Thank You! Preview 01:27