Key Conditions for Detecting Fraud
determining the organization's risk of fraud
study operational and control environments
identify risk categories and exposures
assess risks and exposures
examine from fraudster's perspective
what can they manipulate or control
understand symptoms and data sources for the symptoms
be alert for fraud symptoms in data
-R. S. Kulzick - 3/21/2007 -
Source: Coderre, David G. (2004). Fraud detection: A revealing look at fraud. Vancouver, BC, Canada: Ekaros Analytical. pp. 36-37.
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