PPT-Fraud, Internal Control, and Cash

7 Learning Objectives Discuss fraud and the principles of internal control Apply internal control principles to cash Identify the control features of a bank account 3 Explain the reporting of cash. &. Corporate Forensic . Services. Florida Government Finance Officers Association. 2013 . Annual . Conference. Agenda. Our View of Fraud Risk. Irregularities & Defalcations. Fraud Statistics. Frank Crawford, CPA. Crawford & Associates, P.C.. www.crawfordcpas.com. frank@crawfordcpas.com . The Fraud Triangle. Exacerbated in. economic downturn. Perceived pressure facing individual. Perceived opportunity to commit fraud. Roselli, Clark and Associates . Certified Public Accountants. 2. Introduction. Presenters:. Tony Roselli, CPA, Partner. Chad Clark, CPA, Partner. Cash handling. Frequency of fraud. Detection of occupational . . . Definition of Fraud. The . Institute of Internal Auditors’ IPPF defines . fraud . as:. . . . “. Any illegal act characterized by deceit, concealment, or violation of trust. These acts are not dependent upon the threat of violence or physical force. Frauds are perpetrated by parties and organizations to obtain money, property, or services; to avoid payment or loss of services; or to secure personal or business advantage.”. Annual Conference. December 9, 2015. Nick Henry, CPA. Horton, McFarland & Veysey, LLC. PO Box 543. Ellsworth, ME 04605. 207-667-5529. nick@hmvcpas.com. Presentation Outline. Fraud Definition. Abuse. Jeff Gilbert. Examining the different aspects of fraud: what it is and the types of people more likely to commit it, how to recognize the symptoms of fraud, and how to investigate it. Focusing on topics such as internal control, financial reporting fraud, fraud detection and deterrence.. Arizona Municipal Risk Retention Pool. &. Government Finance Officers of Arizona. Pat Walker. August 24, 2016. 3:15PM – 4:45PM. You have responsibilities as an. elected official under Arizona Revised Statutes….. PRESENTED BY. PAUL E. GLICK. GLICK CONSULTING GROUP. EMAIL pglick@mindspring.com. A SURVEY OF FOLKS REGARDING FRAUD. 31% of All Americans are Dishonest. Another 40% are Situationally Honest (i.e., they will be honest if it pays to be honest and dishonest if it pays to be dishonest). February 17, 2017. 2. Let’s start our journey with the good news.. Type of Victim Organization – Frequency and Median Loss. 3. Industry of Victim Organizations. 4. Level of Government – Frequency and Median Loss.  . Presented by:. David L. Nester, PRSBA Business Administrator. Pottsgrove School District. Christopher M. Turtell, Audit Manager . Herbein. Company, Inc. CPA’s. Pennsylvania Association of School Business Officials. Deterrence . Detection . and . Prevention. Presented by . . Ryan Schnobrich, Internal Auditor. A considerable amount of information in this presentation was provided by:. The Association . of Certified Fraud Examiners, . Lindsey McGuire, CPA. Brown Armstrong Accountancy Corporation. Understanding the nature and characteristics of fraud . Apply the knowledge on an entity level. Evaluate the risk under existing system and controls . kindly visit us at www.examsdump.com. Prepare your certification exams with real time Certification Questions & Answers verified by experienced professionals! We make your certification journey easier as we provide you learning materials to help you to pass your exams from the first try. Professionally researched by Certified Trainers,our preparation materials contribute to industryshighest-99.6% pass rate among our customers.Just like all our exams. T. Stehle, . MS, . CFE. Stehle . Financial Protection, LLC. What is Government Fraud?. It is an intentional act designed to deprive the government of funds by deception or other unfair means. . All forms of cheating involving money or property are fraud..