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Detecting Frauds

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Raymond Kulzick

Overview of misappropriation fraud, CPA responsibilities in relation to fraud, fraud investigative methods, common red flags, simple preventive controls for small business

BusinessÉconomie & finance
1  sur  26
Detecting Misappropriation Frauds Dr. Raymond S. Kulzick, CPA, CFE, FCPA, CDFA 305.812.4998 – rays@kulzick.com
Detecting Misappropriation Frauds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Ray Kulzick Kulzick Consulting, PA ,[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Overview ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
2008 Kroll/Economist Report ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Large firms – perceived causes of increased fraud ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
ACFE 2008 Report ,[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
ACFE 2008 Report Types of Small Business Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Responsibilities of CPAs External Audits, Reviews, Compilations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Responsibilities of CPAs External Audits, Reviews, Compilations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Responsibilities of CPAs Other types of engagements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Small vs Large Companies Differences Impacting Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
The Fraud Triangle Copyright 2007-2009 - R. S. Kulzick October 24, 2009 PRESSURE OPPORTUNITY RATIONALIZATION
Known vs Unknown Fraud ,[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Detection Known Fraud Approach ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Detection Unknown Fraud Approach ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Some Common Small Business Fraud Symptoms - General ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Some Common Small Business Fraud Symptoms - Individuals ,[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Some Common Small Business Fraud Symptoms - Records ,[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Some Common Small Business Fraud Symptoms - Specific ,[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Some Common Small Business Fraud Symptoms - Analysis ,[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Some Simple Controls For a Small Business ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Some Simple Controls For a Small Business ,[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Conclusions ,[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Questions? ,[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009
Ray Kulzick Kulzick Consulting, PA ,[object Object],[object Object],[object Object],[object Object],[object Object],Copyright 2007-2009 - R. S. Kulzick October 24, 2009

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Detecting Frauds

  • 1. Detecting Misappropriation Frauds Dr. Raymond S. Kulzick, CPA, CFE, FCPA, CDFA 305.812.4998 – rays@kulzick.com
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  • 13. The Fraud Triangle Copyright 2007-2009 - R. S. Kulzick October 24, 2009 PRESSURE OPPORTUNITY RATIONALIZATION
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Notes de l'éditeur

  1. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  2. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  3. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  4. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  5. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  6. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  7. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  8. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  9. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  10. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  11. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  12. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  13. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  14. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  15. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  16. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  17. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  18. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  19. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  20. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  21. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  22. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  23. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  24. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  25. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]
  26. Detecting Misappropriation Frauds October 24, 2009 Copyright Raymond S. Kulzick [email_address]