Financial Reporting Fraud Flags

Red Flags for Financial Reporting Fraud How to Investigate if you must or How to stay out of jail

WARNING ,[object Object],[object Object],[object Object],[object Object]

Learning Objectives ,[object Object],[object Object],[object Object],[object Object]

Financial Reporting Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object]

Common Schemes ,[object Object]

Common Schemes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Timing Differences/ Earnings Management ,[object Object]

Timing Difference/Earnings Management ,[object Object],[object Object],[object Object],[object Object]

Timing Differences ,[object Object],[object Object],[object Object],[object Object]

Identifying the Key Red Flags ,[object Object],[object Object]

Situational Red Flags ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Red Flags to Timing Differences ,[object Object],[object Object],[object Object],[object Object]

Red Flags to Timing Differences ,[object Object],[object Object],[object Object]

False Revenues ,[object Object],[object Object],[object Object],[object Object]

Red Flags to False Revenues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Concealed Liabilities and Expenses ,[object Object],[object Object],[object Object],[object Object],[object Object]

Concealed Liabilities & Expenses ,[object Object],[object Object],[object Object]

Red Flags for Expense Concealment or Liability ,[object Object],[object Object],[object Object],[object Object],[object Object]

Improper Asset Valuation ,[object Object],[object Object],[object Object],[object Object],[object Object]

Accounts Receivable ,[object Object],[object Object],[object Object],[object Object]

Fixed Assets ,[object Object],[object Object],[object Object],[object Object],[object Object]

Red Flags for Asset Inflation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Improper Disclosures ,[object Object],[object Object],[object Object],[object Object]

Overall Red Flags ,[object Object],[object Object],[object Object]

Overall Red Flags ,[object Object],[object Object],[object Object],[object Object]

The path of resistance…. ,[object Object],[object Object],[object Object],[object Object],[object Object]

Investigation Techniques ,[object Object],[object Object],[object Object],[object Object],[object Object]

Investigation Techniques ,[object Object],[object Object]

Investigation Techniques ,[object Object],[object Object],[object Object]

Investigation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Interviews ,[object Object],[object Object],[object Object],[object Object]

Interviews ,[object Object],[object Object],[object Object]

Investigation ,[object Object],[object Object]

Human Response ,[object Object],[object Object],[object Object],[object Object]

Investigation ,[object Object],[object Object],[object Object],[object Object]

Case Study - HEALTHSOUTH ,[object Object],[object Object],[object Object],[object Object]

Case Study - MCI ,[object Object],[object Object],[object Object],[object Object]

Costs of Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Human Costs ,[object Object],[object Object],[object Object]

Human Costs ,[object Object],[object Object],[object Object],[object Object],[object Object]

What to Do ,[object Object],[object Object],[object Object]

Conclusion ,[object Object],[object Object],[object Object],[object Object]

Financial Reporting Fraud Flags

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Financial Reporting Fraud Flags