1. Presented by Riley Parker CA PI 16105, 26392 PO Box 20398, Bakersfield, CA 93390 661.635.0633 Fax: 661.635.0634 www.ParkerPI.com

2. CALIFORNIA BUSINESS AND PROFESSIONS CODE , SECTION 7520-7539

7. 1. Corruption : Conflicts of interest, Bribery, Illegal Gratuities 2. Asset Misappropriation : Cash Larceny & Skimming, Fraudulent Disbursements, Noncash Misuse 3. Fraudulent Statements : Financial & Non-financial (employment credentials, internal & external documents . Occupational Fraud Classifications

8. The typical organization loses 7% of its annual revenues to occupational fraud. 7% OF GNP = $994,000,000 IN PROJECTED FRAUD LOSSES

10. Median Loss Breakout Fraudulent Statements $2 Million Corruption $375,000 Check Tampering $138,000 Billing $100,000 Non-cash $ 80,000 Cash Larceny $ 75,000 Payroll $ 49,000 Cash on Hand $ 35,000 Expense Reimburse $ 25,000 Register Disburse $ 25,000