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Fraud Detection: Red Flags and Targeted Risk Assessment , - Coggle Diagram
Fraud Detection: Red Flags and Targeted Risk Assessment
Module 1: Corporate Governance and Fraud
Management's Responsibility
The Risk of Management Override and Collusion
The Role of the External Auditor
Materiality
Earnings Management and Fraud
SAS No.99/ SAS No.113
The Fraud Risk Universe
Board of Directors and Audit Committees
Satyam Fraud; a Failure in Corporate Governance
Internal Auditor
Module 3: Targeted Fraud Risk Assessment
17 Components of the fraud risk assessment process
10 steps approach implements the targeted fraud risk assessment
Module 4: Targeted Fraud Risk Assessment in a Digital Environment
Prevention And Deterrence In A Digital Environment
Digital Evidence
Detection and Investigation in a Digital Environment
Module 2: Fraud Detection
Behavioral Red Flags
Analytical Anomalies
Tips and Complaints
Accounting Anomalies
The Use of Red Flags to Detect Fraud
Internal Control Irregularities and Weaknesses
The Internal Control Environment
The Power of Nonfinancial Numbers
Understanding the Business
Using Red Flags as a Basis for Further Investigation
The Elements of Fraud
The Fraud Triangle
M.I.C.E
Other Considerations
Social Media as a Tool for Fraud Detection