SlideShare a Scribd company logo

Spotting Fraud

•
•
Credit Management Association
Credit Management Association

Information on how to find fraud and stop it.

Business
1 of 35
Spotting Fraud: How to Find It, How to Stop It ,[object Object],[object Object]
A crime of opportunity ,[object Object],[object Object],[object Object]
Lack of reporting ,[object Object],[object Object]
Management inertia ,[object Object],[object Object],[object Object]
Concerns ,[object Object],[object Object],[object Object]
Human nature ,[object Object],[object Object],[object Object],[object Object]
Fraud triangle – Donald R. Cressey
Motivation ,[object Object],[object Object],[object Object]
Motivation cont. ,[object Object],[object Object],[object Object]
Motivation cont. ,[object Object],[object Object],[object Object]
Visible symptoms/indicators ,[object Object],[object Object],[object Object],[object Object]
Susceptible organizations ,[object Object],[object Object],[object Object]
Controls issues ,[object Object],[object Object],[object Object]
Controls issues cont. ,[object Object],[object Object],[object Object]
Controls issues cont. ,[object Object],[object Object],[object Object]
Categories of fraud ,[object Object],[object Object],[object Object]
Largest risk areas ,[object Object],[object Object]
Information flow ,[object Object],[object Object],[object Object],[object Object]
Group behaviour ,[object Object],[object Object],[object Object]
Conditioned behaviours ,[object Object],[object Object]
Whistle blowers ,[object Object],[object Object],[object Object],[object Object],[object Object]
Choice of strategies ,[object Object],[object Object],[object Object]
Steps for the fraud examiner ,[object Object],[object Object],[object Object],[object Object],[object Object]
Steps for the company ,[object Object],[object Object],[object Object],[object Object]
HR implications ,[object Object],[object Object]
Specific concerns ,[object Object],[object Object],[object Object],[object Object]
Financial clues ,[object Object],[object Object],[object Object]
Financial clues cont. ,[object Object],[object Object],[object Object]
Financial clues cont. ,[object Object],[object Object],[object Object]
Financial clues cont. ,[object Object],[object Object],[object Object]
Other clues ,[object Object],[object Object],[object Object]
Other clues cont. ,[object Object],[object Object],[object Object]
Other clues cont. ,[object Object],[object Object]
Other clues cont. ,[object Object],[object Object],[object Object]
Spotting Fraud: How to Find It, How to Stop It ,[object Object],[object Object]

Recommended

McKonly & Asbury Webinar - Fraud Prevention and Detection: Surprise Fraudster...
McKonly & Asbury Webinar - Fraud Prevention and Detection: Surprise Fraudster...McKonly & Asbury Webinar - Fraud Prevention and Detection: Surprise Fraudster...
McKonly & Asbury Webinar - Fraud Prevention and Detection: Surprise Fraudster...McKonly & Asbury, LLP
 
Gaming Conference Presentation 2002
Gaming Conference Presentation 2002Gaming Conference Presentation 2002
Gaming Conference Presentation 2002iauditman
 
Adapting To A Rapidly Changing Work Profile: HR Strategic Risk
Adapting To A Rapidly Changing Work Profile: HR Strategic RiskAdapting To A Rapidly Changing Work Profile: HR Strategic Risk
Adapting To A Rapidly Changing Work Profile: HR Strategic RiskMohammad Ibrahim Fheili
 
Fraud prevention detection control fuh 12
Fraud prevention detection control fuh 12Fraud prevention detection control fuh 12
Fraud prevention detection control fuh 12Fuh George Cheo
 
Fraud risk assessment
Fraud risk assessmentFraud risk assessment
Fraud risk assessmentcstovall69
 
Fraud Risk Assessment
Fraud Risk AssessmentFraud Risk Assessment
Fraud Risk AssessmentCharanjeet Singh Bhatia
 
2. op risk and aml
2. op risk and aml2. op risk and aml
2. op risk and amlcrmbasel
 
Fraud Risk Assessment: An Expert’s Blueprint
Fraud Risk Assessment: An Expert’s BlueprintFraud Risk Assessment: An Expert’s Blueprint
Fraud Risk Assessment: An Expert’s BlueprintFraudBusters
 

Recommended

McKonly & Asbury Webinar - Fraud Prevention and Detection: Surprise Fraudster...
McKonly & Asbury Webinar - Fraud Prevention and Detection: Surprise Fraudster...McKonly & Asbury Webinar - Fraud Prevention and Detection: Surprise Fraudster...
McKonly & Asbury Webinar - Fraud Prevention and Detection: Surprise Fraudster...McKonly & Asbury, LLP
 
Gaming Conference Presentation 2002
Gaming Conference Presentation 2002Gaming Conference Presentation 2002
Gaming Conference Presentation 2002iauditman
 
Adapting To A Rapidly Changing Work Profile: HR Strategic Risk
Adapting To A Rapidly Changing Work Profile: HR Strategic RiskAdapting To A Rapidly Changing Work Profile: HR Strategic Risk
Adapting To A Rapidly Changing Work Profile: HR Strategic RiskMohammad Ibrahim Fheili
 
Fraud prevention detection control fuh 12
Fraud prevention detection control fuh 12Fraud prevention detection control fuh 12
Fraud prevention detection control fuh 12Fuh George Cheo
 
Fraud risk assessment
Fraud risk assessmentFraud risk assessment
Fraud risk assessmentcstovall69
 
Fraud Risk Assessment
Fraud Risk AssessmentFraud Risk Assessment
Fraud Risk AssessmentCharanjeet Singh Bhatia
 
2. op risk and aml
2. op risk and aml2. op risk and aml
2. op risk and amlcrmbasel
 
Fraud Risk Assessment: An Expert’s Blueprint
Fraud Risk Assessment: An Expert’s BlueprintFraud Risk Assessment: An Expert’s Blueprint
Fraud Risk Assessment: An Expert’s BlueprintFraudBusters
 
Fraud Prevention Considerations for Small Businesses
Fraud Prevention Considerations for Small BusinessesFraud Prevention Considerations for Small Businesses
Fraud Prevention Considerations for Small Businessessmshawcfe
 
Effective Credit Policy Consumer Credit
Effective Credit Policy Consumer CreditEffective Credit Policy Consumer Credit
Effective Credit Policy Consumer CreditSriram Natarajan
 
2012 protecting your business
2012 protecting your business2012 protecting your business
2012 protecting your businessAlan Greggo
 
Preventing and Detecting Fraud in the Workplace
Preventing and Detecting Fraud in the WorkplacePreventing and Detecting Fraud in the Workplace
Preventing and Detecting Fraud in the WorkplaceDecosimoCPAs
 
Creating A Credit Policy That Prevents Delinquent Accounts
Creating A Credit Policy That Prevents Delinquent AccountsCreating A Credit Policy That Prevents Delinquent Accounts
Creating A Credit Policy That Prevents Delinquent AccountsMichelle Dunn
 
SME Connect Presentation 23.03.09
SME Connect Presentation 23.03.09SME Connect Presentation 23.03.09
SME Connect Presentation 23.03.09julianllewellyn
 
Assessing Counterparty Risk
Assessing Counterparty RiskAssessing Counterparty Risk
Assessing Counterparty RiskFelix Yamasato
 
Fas157 Final
Fas157 FinalFas157 Final
Fas157 Finalvictoriavivian
 
Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...
Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...
Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...Gross, Mendelsohn & Associates
 
Fight Fraud with Employee Fraud Training
Fight Fraud with Employee Fraud TrainingFight Fraud with Employee Fraud Training
Fight Fraud with Employee Fraud TrainingCase IQ
 
Commercial Loan Pricing Analysis
Commercial Loan Pricing AnalysisCommercial Loan Pricing Analysis
Commercial Loan Pricing AnalysisRachel Olsen
 
Webinar Presentation: Enhancing AML Compliance Regimes in MSB Sectors
Webinar Presentation: Enhancing AML Compliance Regimes in MSB SectorsWebinar Presentation: Enhancing AML Compliance Regimes in MSB Sectors
Webinar Presentation: Enhancing AML Compliance Regimes in MSB SectorsSecurefact
 
NY Infragard Presentation Dec 2008
NY Infragard Presentation Dec 2008NY Infragard Presentation Dec 2008
NY Infragard Presentation Dec 2008Ciaran Henry
 
7 keys to fraud prevention
7 keys to fraud prevention7 keys to fraud prevention
7 keys to fraud preventionRon Steinkamp
 
Fraud - Salsibury University Accounting Students
Fraud - Salsibury University Accounting StudentsFraud - Salsibury University Accounting Students
Fraud - Salsibury University Accounting StudentsTom Hood, CPA,CITP,CGMA
 
Small business fraud presentation
Small business fraud presentationSmall business fraud presentation
Small business fraud presentationDennis L. Thompson, CPA, CFE
 
Fraud & Internal Controls
Fraud & Internal ControlsFraud & Internal Controls
Fraud & Internal ControlsGreenway Health
 
Differential Association Theory- Takina Morris
Differential Association Theory- Takina MorrisDifferential Association Theory- Takina Morris
Differential Association Theory- Takina Morristakina25
 
Fraud principles1
Fraud principles1Fraud principles1
Fraud principles1Sevisa Isufaj
 
Presentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & controlPresentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & controlDominic Sroda Korkoryi
 
Tips for Recognizing Fraud
Tips for Recognizing FraudTips for Recognizing Fraud
Tips for Recognizing FraudDennis L. Thompson, CPA, CFE
 
Fraud And Internal Controls Linked In April 2011
Fraud And Internal Controls Linked In April 2011Fraud And Internal Controls Linked In April 2011
Fraud And Internal Controls Linked In April 2011John Hall, CPA - Keynote Speaker Consultant
 

More Related Content

What's hot

Fraud Prevention Considerations for Small Businesses
Fraud Prevention Considerations for Small BusinessesFraud Prevention Considerations for Small Businesses
Fraud Prevention Considerations for Small Businessessmshawcfe
 
Effective Credit Policy Consumer Credit
Effective Credit Policy Consumer CreditEffective Credit Policy Consumer Credit
Effective Credit Policy Consumer CreditSriram Natarajan
 
2012 protecting your business
2012 protecting your business2012 protecting your business
2012 protecting your businessAlan Greggo
 
Preventing and Detecting Fraud in the Workplace
Preventing and Detecting Fraud in the WorkplacePreventing and Detecting Fraud in the Workplace
Preventing and Detecting Fraud in the WorkplaceDecosimoCPAs
 
Creating A Credit Policy That Prevents Delinquent Accounts
Creating A Credit Policy That Prevents Delinquent AccountsCreating A Credit Policy That Prevents Delinquent Accounts
Creating A Credit Policy That Prevents Delinquent AccountsMichelle Dunn
 
SME Connect Presentation 23.03.09
SME Connect Presentation 23.03.09SME Connect Presentation 23.03.09
SME Connect Presentation 23.03.09julianllewellyn
 
Assessing Counterparty Risk
Assessing Counterparty RiskAssessing Counterparty Risk
Assessing Counterparty RiskFelix Yamasato
 
Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...
Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...
Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...Gross, Mendelsohn & Associates
 
Fight Fraud with Employee Fraud Training
Fight Fraud with Employee Fraud TrainingFight Fraud with Employee Fraud Training
Fight Fraud with Employee Fraud TrainingCase IQ
 
Commercial Loan Pricing Analysis
Commercial Loan Pricing AnalysisCommercial Loan Pricing Analysis
Commercial Loan Pricing AnalysisRachel Olsen
 
Webinar Presentation: Enhancing AML Compliance Regimes in MSB Sectors
Webinar Presentation: Enhancing AML Compliance Regimes in MSB SectorsWebinar Presentation: Enhancing AML Compliance Regimes in MSB Sectors
Webinar Presentation: Enhancing AML Compliance Regimes in MSB SectorsSecurefact
 
NY Infragard Presentation Dec 2008
NY Infragard Presentation Dec 2008NY Infragard Presentation Dec 2008
NY Infragard Presentation Dec 2008Ciaran Henry
 
7 keys to fraud prevention
7 keys to fraud prevention7 keys to fraud prevention
7 keys to fraud preventionRon Steinkamp
 

What's hot (14)

Fraud Prevention Considerations for Small Businesses
Fraud Prevention Considerations for Small BusinessesFraud Prevention Considerations for Small Businesses
Fraud Prevention Considerations for Small Businesses
 
Effective Credit Policy Consumer Credit
Effective Credit Policy Consumer CreditEffective Credit Policy Consumer Credit
Effective Credit Policy Consumer Credit
 
2012 protecting your business
2012 protecting your business2012 protecting your business
2012 protecting your business
 
Preventing and Detecting Fraud in the Workplace
Preventing and Detecting Fraud in the WorkplacePreventing and Detecting Fraud in the Workplace
Preventing and Detecting Fraud in the Workplace
 
Creating A Credit Policy That Prevents Delinquent Accounts
Creating A Credit Policy That Prevents Delinquent AccountsCreating A Credit Policy That Prevents Delinquent Accounts
Creating A Credit Policy That Prevents Delinquent Accounts
 
SME Connect Presentation 23.03.09
SME Connect Presentation 23.03.09SME Connect Presentation 23.03.09
SME Connect Presentation 23.03.09
 
Assessing Counterparty Risk
Assessing Counterparty RiskAssessing Counterparty Risk
Assessing Counterparty Risk
 
Fas157 Final
Fas157 FinalFas157 Final
Fas157 Final
 
Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...
Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...
Red Flags You’re Missing: How Manufacturers Can Detect and Prevent Employee F...
 
Fight Fraud with Employee Fraud Training
Fight Fraud with Employee Fraud TrainingFight Fraud with Employee Fraud Training
Fight Fraud with Employee Fraud Training
 
Commercial Loan Pricing Analysis
Commercial Loan Pricing AnalysisCommercial Loan Pricing Analysis
Commercial Loan Pricing Analysis
 
Webinar Presentation: Enhancing AML Compliance Regimes in MSB Sectors
Webinar Presentation: Enhancing AML Compliance Regimes in MSB SectorsWebinar Presentation: Enhancing AML Compliance Regimes in MSB Sectors
Webinar Presentation: Enhancing AML Compliance Regimes in MSB Sectors
 
NY Infragard Presentation Dec 2008
NY Infragard Presentation Dec 2008NY Infragard Presentation Dec 2008
NY Infragard Presentation Dec 2008
 
7 keys to fraud prevention
7 keys to fraud prevention7 keys to fraud prevention
7 keys to fraud prevention
 

Viewers also liked

Fraud - Salsibury University Accounting Students
Fraud - Salsibury University Accounting StudentsFraud - Salsibury University Accounting Students
Fraud - Salsibury University Accounting StudentsTom Hood, CPA,CITP,CGMA
 
Fraud & Internal Controls
Fraud & Internal ControlsFraud & Internal Controls
Fraud & Internal ControlsGreenway Health
 
Differential Association Theory- Takina Morris
Differential Association Theory- Takina MorrisDifferential Association Theory- Takina Morris
Differential Association Theory- Takina Morristakina25
 
Presentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & controlPresentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & controlDominic Sroda Korkoryi
 

Viewers also liked (6)

Fraud - Salsibury University Accounting Students
Fraud - Salsibury University Accounting StudentsFraud - Salsibury University Accounting Students
Fraud - Salsibury University Accounting Students
 
Small business fraud presentation
Small business fraud presentationSmall business fraud presentation
Small business fraud presentation
 
Fraud & Internal Controls
Fraud & Internal ControlsFraud & Internal Controls
Fraud & Internal Controls
 
Differential Association Theory- Takina Morris
Differential Association Theory- Takina MorrisDifferential Association Theory- Takina Morris
Differential Association Theory- Takina Morris
 
Fraud principles1
Fraud principles1Fraud principles1
Fraud principles1
 
Presentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & controlPresentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & control
 

Similar to Spotting Fraud

Risk assessment and internal controls - Internal Audit
Risk assessment and internal controls - Internal AuditRisk assessment and internal controls - Internal Audit
Risk assessment and internal controls - Internal AuditSmitesh Bhosale
 
Presentation Fraud Prevention and Financial Controls
Presentation Fraud Prevention and Financial ControlsPresentation Fraud Prevention and Financial Controls
Presentation Fraud Prevention and Financial ControlsSarai Johnson
 
Binary Scam Watch Monitor Prohibit Online Scam
Binary Scam Watch Monitor Prohibit Online ScamBinary Scam Watch Monitor Prohibit Online Scam
Binary Scam Watch Monitor Prohibit Online ScamBinaryScamWatchMonitor
 
Essentials Of Internal Control
Essentials Of Internal ControlEssentials Of Internal Control
Essentials Of Internal ControlDick Lam
 
Fraud Prevention, Detection and Investigation in the Payday Advance Industry
Fraud Prevention, Detection and Investigation in the Payday Advance IndustryFraud Prevention, Detection and Investigation in the Payday Advance Industry
Fraud Prevention, Detection and Investigation in the Payday Advance IndustryDecosimoCPAs
 
2 Fraud- Prevention, Detection and Management 072512.ppt
2 Fraud- Prevention, Detection and Management 072512.ppt2 Fraud- Prevention, Detection and Management 072512.ppt
2 Fraud- Prevention, Detection and Management 072512.pptJoWeeiPOllam
 
Malicious Insiders
Malicious InsidersMalicious Insiders
Malicious Insidersgjohansen
 
Compliance Risk Assessment Fall 2016 Class 11 Stephen Paine.docx
Compliance Risk Assessment Fall 2016 Class 11 Stephen Paine.docx Compliance Risk Assessment Fall 2016 Class 11 Stephen Paine.docx
Compliance Risk Assessment Fall 2016 Class 11 Stephen Paine.docxaryan532920
 
Fraud Risk and Control
Fraud Risk and ControlFraud Risk and Control
Fraud Risk and ControlWeaverCPAs
 
W:\Scott & Baldwin\Marketing\Business Leadership Seminars\September 2008\...
W:\Scott & Baldwin\Marketing\Business Leadership Seminars\September 2008\...W:\Scott & Baldwin\Marketing\Business Leadership Seminars\September 2008\...
W:\Scott & Baldwin\Marketing\Business Leadership Seminars\September 2008\...Scott & Baldwin CPAs
 
Ethics And Sarbanes Oxley 2009 Gary Wheeler
Ethics And Sarbanes Oxley 2009 Gary WheelerEthics And Sarbanes Oxley 2009 Gary Wheeler
Ethics And Sarbanes Oxley 2009 Gary Wheelerguest8ebe546
 
Nysca dec financial mgmt
Nysca dec financial mgmtNysca dec financial mgmt
Nysca dec financial mgmtAndrew Marietta
 
Fraud Awareness For Managers
Fraud Awareness For ManagersFraud Awareness For Managers
Fraud Awareness For Managersrickycfe
 

Similar to Spotting Fraud (20)

Tips for Recognizing Fraud
Tips for Recognizing FraudTips for Recognizing Fraud
Tips for Recognizing Fraud
 
Fraud And Internal Controls Linked In April 2011
Fraud And Internal Controls Linked In April 2011Fraud And Internal Controls Linked In April 2011
Fraud And Internal Controls Linked In April 2011
 
Risk assessment and internal controls - Internal Audit
Risk assessment and internal controls - Internal AuditRisk assessment and internal controls - Internal Audit
Risk assessment and internal controls - Internal Audit
 
Fraud Risk Awareness
Fraud Risk AwarenessFraud Risk Awareness
Fraud Risk Awareness
 
Presentation Fraud Prevention and Financial Controls
Presentation Fraud Prevention and Financial ControlsPresentation Fraud Prevention and Financial Controls
Presentation Fraud Prevention and Financial Controls
 
Binary Scam Watch Monitor Prohibit Online Scam
Binary Scam Watch Monitor Prohibit Online ScamBinary Scam Watch Monitor Prohibit Online Scam
Binary Scam Watch Monitor Prohibit Online Scam
 
Essentials Of Internal Control
Essentials Of Internal ControlEssentials Of Internal Control
Essentials Of Internal Control
 
Fraud Prevention, Detection and Investigation in the Payday Advance Industry
Fraud Prevention, Detection and Investigation in the Payday Advance IndustryFraud Prevention, Detection and Investigation in the Payday Advance Industry
Fraud Prevention, Detection and Investigation in the Payday Advance Industry
 
Auditing for Internal Fraud
Auditing for Internal FraudAuditing for Internal Fraud
Auditing for Internal Fraud
 
2 Fraud- Prevention, Detection and Management 072512.ppt
2 Fraud- Prevention, Detection and Management 072512.ppt2 Fraud- Prevention, Detection and Management 072512.ppt
2 Fraud- Prevention, Detection and Management 072512.ppt
 
Malicious Insiders
Malicious InsidersMalicious Insiders
Malicious Insiders
 
Compliance Risk Assessment Fall 2016 Class 11 Stephen Paine.docx
Compliance Risk Assessment Fall 2016 Class 11 Stephen Paine.docx Compliance Risk Assessment Fall 2016 Class 11 Stephen Paine.docx
Compliance Risk Assessment Fall 2016 Class 11 Stephen Paine.docx
 
Fraud Risk and Control
Fraud Risk and ControlFraud Risk and Control
Fraud Risk and Control
 
W:\Scott & Baldwin\Marketing\Business Leadership Seminars\September 2008\...
W:\Scott & Baldwin\Marketing\Business Leadership Seminars\September 2008\...W:\Scott & Baldwin\Marketing\Business Leadership Seminars\September 2008\...
W:\Scott & Baldwin\Marketing\Business Leadership Seminars\September 2008\...
 
Ethics And Sarbanes Oxley 2009 Gary Wheeler
Ethics And Sarbanes Oxley 2009 Gary WheelerEthics And Sarbanes Oxley 2009 Gary Wheeler
Ethics And Sarbanes Oxley 2009 Gary Wheeler
 
Nysca dec financial mgmt
Nysca dec financial mgmtNysca dec financial mgmt
Nysca dec financial mgmt
 
CRIF Products Fraud Model
CRIF Products Fraud ModelCRIF Products Fraud Model
CRIF Products Fraud Model
 
Summary presentation Highliths
Summary presentation HighlithsSummary presentation Highliths
Summary presentation Highliths
 
Detecting and Preventing Fraud in Nonprofits
Detecting and Preventing Fraud in NonprofitsDetecting and Preventing Fraud in Nonprofits
Detecting and Preventing Fraud in Nonprofits
 
Fraud Awareness For Managers
Fraud Awareness For ManagersFraud Awareness For Managers
Fraud Awareness For Managers
 

More from Credit Management Association

AnscersX Multibureau Business Trade Credit Report presentation
AnscersX Multibureau Business Trade Credit Report presentationAnscersX Multibureau Business Trade Credit Report presentation
AnscersX Multibureau Business Trade Credit Report presentationCredit Management Association
 
Business credit for business owners - Credit Management Association
Business credit for business owners - Credit Management AssociationBusiness credit for business owners - Credit Management Association
Business credit for business owners - Credit Management AssociationCredit Management Association
 
Manage Your Customer's Payment With Speed, Accuracy, Reliability and Savings
Manage Your Customer's Payment With Speed, Accuracy, Reliability and SavingsManage Your Customer's Payment With Speed, Accuracy, Reliability and Savings
Manage Your Customer's Payment With Speed, Accuracy, Reliability and SavingsCredit Management Association
 
Securing Your Transactions in Latin America and Mexico
Securing Your Transactions in Latin America and MexicoSecuring Your Transactions in Latin America and Mexico
Securing Your Transactions in Latin America and MexicoCredit Management Association
 
Financial Statement Analysis - Reading the Numbers Correctly
Financial Statement Analysis - Reading the Numbers CorrectlyFinancial Statement Analysis - Reading the Numbers Correctly
Financial Statement Analysis - Reading the Numbers CorrectlyCredit Management Association
 
Efficiency Models and Methods to Improve Credit Department Performance
Efficiency Models and Methods to Improve Credit Department PerformanceEfficiency Models and Methods to Improve Credit Department Performance
Efficiency Models and Methods to Improve Credit Department PerformanceCredit Management Association
 
Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...
Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...
Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...Credit Management Association
 
Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...
Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...
Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...Credit Management Association
 
Coloring your collections, 2014 CreditScape, Western Region Credit Conference...
Coloring your collections, 2014 CreditScape, Western Region Credit Conference...Coloring your collections, 2014 CreditScape, Western Region Credit Conference...
Coloring your collections, 2014 CreditScape, Western Region Credit Conference...Credit Management Association
 
Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...
Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...
Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...Credit Management Association
 
Antitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide Deck
Antitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide DeckAntitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide Deck
Antitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide DeckCredit Management Association
 

More from Credit Management Association (20)

AnscersX Multibureau Business Trade Credit Report presentation
AnscersX Multibureau Business Trade Credit Report presentationAnscersX Multibureau Business Trade Credit Report presentation
AnscersX Multibureau Business Trade Credit Report presentation
 
Business credit for business owners - Credit Management Association
Business credit for business owners - Credit Management AssociationBusiness credit for business owners - Credit Management Association
Business credit for business owners - Credit Management Association
 
Sales Tax Exemption Certificates
Sales Tax Exemption CertificatesSales Tax Exemption Certificates
Sales Tax Exemption Certificates
 
Cross Cultural Communications
Cross Cultural CommunicationsCross Cultural Communications
Cross Cultural Communications
 
Manage Your Customer's Payment With Speed, Accuracy, Reliability and Savings
Manage Your Customer's Payment With Speed, Accuracy, Reliability and SavingsManage Your Customer's Payment With Speed, Accuracy, Reliability and Savings
Manage Your Customer's Payment With Speed, Accuracy, Reliability and Savings
 
Securing Your Transactions in Latin America and Mexico
Securing Your Transactions in Latin America and MexicoSecuring Your Transactions in Latin America and Mexico
Securing Your Transactions in Latin America and Mexico
 
Financial Statement Analysis - Reading the Numbers Correctly
Financial Statement Analysis - Reading the Numbers CorrectlyFinancial Statement Analysis - Reading the Numbers Correctly
Financial Statement Analysis - Reading the Numbers Correctly
 
Efficiency Models and Methods to Improve Credit Department Performance
Efficiency Models and Methods to Improve Credit Department PerformanceEfficiency Models and Methods to Improve Credit Department Performance
Efficiency Models and Methods to Improve Credit Department Performance
 
Dialing For Dollars
Dialing For DollarsDialing For Dollars
Dialing For Dollars
 
Analyzing Liquidity Using the Cash Conversion Cycle
Analyzing Liquidity Using the Cash Conversion CycleAnalyzing Liquidity Using the Cash Conversion Cycle
Analyzing Liquidity Using the Cash Conversion Cycle
 
Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...
Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...
Credit Negotiating, 2014 CreditScape, Western Region Credit Conference Semina...
 
Saying Yes to the Sale With Limited Information
Saying Yes to the Sale With Limited InformationSaying Yes to the Sale With Limited Information
Saying Yes to the Sale With Limited Information
 
Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...
Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...
Investigating your Debtor in Mexico, 2014 CreditScape, Western Region Credit ...
 
Coloring your collections, 2014 CreditScape, Western Region Credit Conference...
Coloring your collections, 2014 CreditScape, Western Region Credit Conference...Coloring your collections, 2014 CreditScape, Western Region Credit Conference...
Coloring your collections, 2014 CreditScape, Western Region Credit Conference...
 
Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...
Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...
Collections Best Practices seminar, 2014 CreditScape, Western Region Credit C...
 
Antitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide Deck
Antitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide DeckAntitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide Deck
Antitrust: 2014 CreditScape, Western Region Credit Conference Seminar Slide Deck
 
Reliance Credit Network
Reliance Credit NetworkReliance Credit Network
Reliance Credit Network
 
Internet Credit (skip tracing) Tools
Internet Credit (skip tracing) ToolsInternet Credit (skip tracing) Tools
Internet Credit (skip tracing) Tools
 
Social%20 media wrcc
Social%20 media wrccSocial%20 media wrcc
Social%20 media wrcc
 
Mak to sue or not to sue - nacm presentation-2
Mak to sue or not to sue - nacm presentation-2Mak to sue or not to sue - nacm presentation-2
Mak to sue or not to sue - nacm presentation-2
 

Recently uploaded

The Path to Product Excellence: Avoiding Common Pitfalls and Enhancing Commun...
The Path to Product Excellence: Avoiding Common Pitfalls and Enhancing Commun...The Path to Product Excellence: Avoiding Common Pitfalls and Enhancing Commun...
The Path to Product Excellence: Avoiding Common Pitfalls and Enhancing Commun...Aggregage
 
Call Girls Ludhiana Just Call 98765-12871 Top Class Call Girl Service Available
Call Girls Ludhiana Just Call 98765-12871 Top Class Call Girl Service AvailableCall Girls Ludhiana Just Call 98765-12871 Top Class Call Girl Service Available
Call Girls Ludhiana Just Call 98765-12871 Top Class Call Girl Service AvailableSeo
 
Katrina Personal Brand Project and portfolio 1
Katrina Personal Brand Project and portfolio 1Katrina Personal Brand Project and portfolio 1
Katrina Personal Brand Project and portfolio 1kcpayne
 
Call Girls Hebbal Just Call 👗 7737669865 👗 Top Class Call Girl Service Bangalore
Call Girls Hebbal Just Call 👗 7737669865 👗 Top Class Call Girl Service BangaloreCall Girls Hebbal Just Call 👗 7737669865 👗 Top Class Call Girl Service Bangalore
Call Girls Hebbal Just Call 👗 7737669865 👗 Top Class Call Girl Service Bangaloreamitlee9823
 
Russian Call Girls In Gurgaon ❤️8448577510 ⊹Best Escorts Service In 24/7 Delh...
Russian Call Girls In Gurgaon ❤️8448577510 ⊹Best Escorts Service In 24/7 Delh...Russian Call Girls In Gurgaon ❤️8448577510 ⊹Best Escorts Service In 24/7 Delh...
Russian Call Girls In Gurgaon ❤️8448577510 ⊹Best Escorts Service In 24/7 Delh...lizamodels9
 
Value Proposition canvas- Customer needs and pains
Value Proposition canvas- Customer needs and painsValue Proposition canvas- Customer needs and pains
Value Proposition canvas- Customer needs and painsP&CO
 
SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months
SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 MonthsSEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months
SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 MonthsIndeedSEO
 
Cracking the Cultural Competence Code.pptx
Cracking the Cultural Competence Code.pptxCracking the Cultural Competence Code.pptx
Cracking the Cultural Competence Code.pptxWorkforce Group
 
Eluru Call Girls Service ☎ ️93326-06886 ❤️‍🔥 Enjoy 24/7 Escort Service
Eluru Call Girls Service ☎ ️93326-06886 ❤️‍🔥 Enjoy 24/7 Escort ServiceEluru Call Girls Service ☎ ️93326-06886 ❤️‍🔥 Enjoy 24/7 Escort Service
Eluru Call Girls Service ☎ ️93326-06886 ❤️‍🔥 Enjoy 24/7 Escort ServiceDamini Dixit
 
Business Model Canvas (BMC)- A new venture concept
Business Model Canvas (BMC)- A new venture conceptBusiness Model Canvas (BMC)- A new venture concept
Business Model Canvas (BMC)- A new venture conceptP&CO
 
Organizational Transformation Lead with Culture
Organizational Transformation Lead with CultureOrganizational Transformation Lead with Culture
Organizational Transformation Lead with CultureSeta Wicaksana
 
Call Girls In Majnu Ka Tilla 959961~3876 Shot 2000 Night 8000
Call Girls In Majnu Ka Tilla 959961~3876 Shot 2000 Night 8000Call Girls In Majnu Ka Tilla 959961~3876 Shot 2000 Night 8000
Call Girls In Majnu Ka Tilla 959961~3876 Shot 2000 Night 8000dlhescort
 
Call Girls Electronic City Just Call 👗 7737669865 👗 Top Class Call Girl Servi...
Call Girls Electronic City Just Call 👗 7737669865 👗 Top Class Call Girl Servi...Call Girls Electronic City Just Call 👗 7737669865 👗 Top Class Call Girl Servi...
Call Girls Electronic City Just Call 👗 7737669865 👗 Top Class Call Girl Servi...amitlee9823
 
PHX May 2024 Corporate Presentation Final
PHX May 2024 Corporate Presentation FinalPHX May 2024 Corporate Presentation Final
PHX May 2024 Corporate Presentation FinalPanhandleOilandGas
 
Cheap Rate Call Girls In Noida Sector 62 Metro 959961乂3876
Cheap Rate Call Girls In Noida Sector 62 Metro 959961乂3876Cheap Rate Call Girls In Noida Sector 62 Metro 959961乂3876
Cheap Rate Call Girls In Noida Sector 62 Metro 959961乂3876dlhescort
 
Call Now ☎️🔝 9332606886🔝 Call Girls ❤ Service In Bhilwara Female Escorts Serv...
Call Now ☎️🔝 9332606886🔝 Call Girls ❤ Service In Bhilwara Female Escorts Serv...Call Now ☎️🔝 9332606886🔝 Call Girls ❤ Service In Bhilwara Female Escorts Serv...
Call Now ☎️🔝 9332606886🔝 Call Girls ❤ Service In Bhilwara Female Escorts Serv...Anamikakaur10
 
Marel Q1 2024 Investor Presentation from May 8, 2024
Marel Q1 2024 Investor Presentation from May 8, 2024Marel Q1 2024 Investor Presentation from May 8, 2024
Marel Q1 2024 Investor Presentation from May 8, 2024Marel
 
Call Girls Zirakpur👧 Book Now📱7837612180 📞👉Call Girl Service In Zirakpur No A...
Call Girls Zirakpur👧 Book Now📱7837612180 📞👉Call Girl Service In Zirakpur No A...Call Girls Zirakpur👧 Book Now📱7837612180 📞👉Call Girl Service In Zirakpur No A...
Call Girls Zirakpur👧 Book Now📱7837612180 📞👉Call Girl Service In Zirakpur No A...Sheetaleventcompany
 
RSA Conference Exhibitor List 2024 - Exhibitors Data
RSA Conference Exhibitor List 2024 - Exhibitors DataRSA Conference Exhibitor List 2024 - Exhibitors Data
RSA Conference Exhibitor List 2024 - Exhibitors DataExhibitors Data
 

Recently uploaded (20)

The Path to Product Excellence: Avoiding Common Pitfalls and Enhancing Commun...
The Path to Product Excellence: Avoiding Common Pitfalls and Enhancing Commun...The Path to Product Excellence: Avoiding Common Pitfalls and Enhancing Commun...
The Path to Product Excellence: Avoiding Common Pitfalls and Enhancing Commun...
 
Call Girls Ludhiana Just Call 98765-12871 Top Class Call Girl Service Available
Call Girls Ludhiana Just Call 98765-12871 Top Class Call Girl Service AvailableCall Girls Ludhiana Just Call 98765-12871 Top Class Call Girl Service Available
Call Girls Ludhiana Just Call 98765-12871 Top Class Call Girl Service Available
 
unwanted pregnancy Kit [+918133066128] Abortion Pills IN Dubai UAE Abudhabi
unwanted pregnancy Kit [+918133066128] Abortion Pills IN Dubai UAE Abudhabiunwanted pregnancy Kit [+918133066128] Abortion Pills IN Dubai UAE Abudhabi
unwanted pregnancy Kit [+918133066128] Abortion Pills IN Dubai UAE Abudhabi
 
Katrina Personal Brand Project and portfolio 1
Katrina Personal Brand Project and portfolio 1Katrina Personal Brand Project and portfolio 1
Katrina Personal Brand Project and portfolio 1
 
Call Girls Hebbal Just Call 👗 7737669865 👗 Top Class Call Girl Service Bangalore
Call Girls Hebbal Just Call 👗 7737669865 👗 Top Class Call Girl Service BangaloreCall Girls Hebbal Just Call 👗 7737669865 👗 Top Class Call Girl Service Bangalore
Call Girls Hebbal Just Call 👗 7737669865 👗 Top Class Call Girl Service Bangalore
 
Russian Call Girls In Gurgaon ❤️8448577510 ⊹Best Escorts Service In 24/7 Delh...
Russian Call Girls In Gurgaon ❤️8448577510 ⊹Best Escorts Service In 24/7 Delh...Russian Call Girls In Gurgaon ❤️8448577510 ⊹Best Escorts Service In 24/7 Delh...
Russian Call Girls In Gurgaon ❤️8448577510 ⊹Best Escorts Service In 24/7 Delh...
 
Value Proposition canvas- Customer needs and pains
Value Proposition canvas- Customer needs and painsValue Proposition canvas- Customer needs and pains
Value Proposition canvas- Customer needs and pains
 
SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months
SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 MonthsSEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months
SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months
 
Cracking the Cultural Competence Code.pptx
Cracking the Cultural Competence Code.pptxCracking the Cultural Competence Code.pptx
Cracking the Cultural Competence Code.pptx
 
Eluru Call Girls Service ☎ ️93326-06886 ❤️‍🔥 Enjoy 24/7 Escort Service
Eluru Call Girls Service ☎ ️93326-06886 ❤️‍🔥 Enjoy 24/7 Escort ServiceEluru Call Girls Service ☎ ️93326-06886 ❤️‍🔥 Enjoy 24/7 Escort Service
Eluru Call Girls Service ☎ ️93326-06886 ❤️‍🔥 Enjoy 24/7 Escort Service
 
Business Model Canvas (BMC)- A new venture concept
Business Model Canvas (BMC)- A new venture conceptBusiness Model Canvas (BMC)- A new venture concept
Business Model Canvas (BMC)- A new venture concept
 
Organizational Transformation Lead with Culture
Organizational Transformation Lead with CultureOrganizational Transformation Lead with Culture
Organizational Transformation Lead with Culture
 
Call Girls In Majnu Ka Tilla 959961~3876 Shot 2000 Night 8000
Call Girls In Majnu Ka Tilla 959961~3876 Shot 2000 Night 8000Call Girls In Majnu Ka Tilla 959961~3876 Shot 2000 Night 8000
Call Girls In Majnu Ka Tilla 959961~3876 Shot 2000 Night 8000
 
Call Girls Electronic City Just Call 👗 7737669865 👗 Top Class Call Girl Servi...
Call Girls Electronic City Just Call 👗 7737669865 👗 Top Class Call Girl Servi...Call Girls Electronic City Just Call 👗 7737669865 👗 Top Class Call Girl Servi...
Call Girls Electronic City Just Call 👗 7737669865 👗 Top Class Call Girl Servi...
 
PHX May 2024 Corporate Presentation Final
PHX May 2024 Corporate Presentation FinalPHX May 2024 Corporate Presentation Final
PHX May 2024 Corporate Presentation Final
 
Cheap Rate Call Girls In Noida Sector 62 Metro 959961乂3876
Cheap Rate Call Girls In Noida Sector 62 Metro 959961乂3876Cheap Rate Call Girls In Noida Sector 62 Metro 959961乂3876
Cheap Rate Call Girls In Noida Sector 62 Metro 959961乂3876
 
Call Now ☎️🔝 9332606886🔝 Call Girls ❤ Service In Bhilwara Female Escorts Serv...
Call Now ☎️🔝 9332606886🔝 Call Girls ❤ Service In Bhilwara Female Escorts Serv...Call Now ☎️🔝 9332606886🔝 Call Girls ❤ Service In Bhilwara Female Escorts Serv...
Call Now ☎️🔝 9332606886🔝 Call Girls ❤ Service In Bhilwara Female Escorts Serv...
 
Marel Q1 2024 Investor Presentation from May 8, 2024
Marel Q1 2024 Investor Presentation from May 8, 2024Marel Q1 2024 Investor Presentation from May 8, 2024
Marel Q1 2024 Investor Presentation from May 8, 2024
 
Call Girls Zirakpur👧 Book Now📱7837612180 📞👉Call Girl Service In Zirakpur No A...
Call Girls Zirakpur👧 Book Now📱7837612180 📞👉Call Girl Service In Zirakpur No A...Call Girls Zirakpur👧 Book Now📱7837612180 📞👉Call Girl Service In Zirakpur No A...
Call Girls Zirakpur👧 Book Now📱7837612180 📞👉Call Girl Service In Zirakpur No A...
 
RSA Conference Exhibitor List 2024 - Exhibitors Data
RSA Conference Exhibitor List 2024 - Exhibitors DataRSA Conference Exhibitor List 2024 - Exhibitors Data
RSA Conference Exhibitor List 2024 - Exhibitors Data
 

Spotting Fraud

  • 1.
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7. Fraud triangle – Donald R. Cressey
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.
  • 31.
  • 32.
  • 33.
  • 34.
  • 35.