Categories of Fraud
Investigation
Specific Allegation
- Specific identified risk
or allegation
- Prove or disprove the
allegation
Exception Reporting
- No specific allegation
- Become aware of
inconsistencies, irregularities things outside the norm for the particular
business
- Internal or external
audit
- Proactive fraud audit
- Observation
- Budget or similar
reports
- R. S. Kulzick – 3/14/2007 -
Source:
Turnbull, C. Stephen. Fraud investigation using IDEA.
Vancouver, BC, Canada:
Ekaros Analytical.
This publication provides business, financial planning,
and/or tax information to our clients. All material is for general information only and
should not be acted upon without seeking appropriate professional assistance.
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Copyright © 2007 Kulzick Consulting, PA - Last modified:
September 13, 2008