Anti Fraud Professions
CJUS 4180
March 25, 2012
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Abstract Many types of fraud have occurred since the 1800s. As the economy fluctuates, many people and organizations believe they must commit fraud in order to have financial gain. Organizations and individuals must understand fraud and the types of fraud, in order to protect themselves. There are professionals trained that have received anti-fraud certification in order to fight against fraud. The anti-fraud professional assist companies and individuals in order to detect fraud. Theses anti-fraud specialists are experienced professionals in accounting, finance, marketing, human resources, sociology, and even law. Once becoming a Certified Fraud Examiner, the professional can work in the private sector similar to the private funded hospital like St. Jude, and St. Francis. The anti-fraud professional can also work in the public sector such as a government funded hospital, nursing home, and welfare office. This paper focuses on the anti-fraud professional and the background of fraud and the importance of being a certified fraud examiner.
Table of Contents
1. Introduction
a. What is Fraud?
b. How does Fraud Occur?
c. Preventing Fraud
2. Background
3. Anti-Fraud Program
4. Certified Fraud Examiner
5. Public Anti-Fraud Professional
6. Private Ant-Fraud Professional
7. Conclusion
Introduction
What is Fraud?
In researching for an anti-fraud paper, it is imperative to understand what fraud is. The common definition of fraud is dishonest or deceit. Thefreedictionary.com states that a fraud is the misrepresentation of a matter of fact. “Fraud must be proved by showing that the defendant 's actions involved five separate elements: (1) a false statement of a material fact, (2) knowledge on the part of the defendant that the statement is untrue, (3) intent on the part of the defendant to deceive the alleged victim, (4) justifiable reliance by the alleged victim on the
March 25, 2012
?????
Abstract Many types of fraud have occurred since the 1800s. As the economy fluctuates, many people and organizations believe they must commit fraud in order to have financial gain. Organizations and individuals must understand fraud and the types of fraud, in order to protect themselves. There are professionals trained that have received anti-fraud certification in order to fight against fraud. The anti-fraud professional assist companies and individuals in order to detect fraud. Theses anti-fraud specialists are experienced professionals in accounting, finance, marketing, human resources, sociology, and even law. Once becoming a Certified Fraud Examiner, the professional can work in the private sector similar to the private funded hospital like St. Jude, and St. Francis. The anti-fraud professional can also work in the public sector such as a government funded hospital, nursing home, and welfare office. This paper focuses on the anti-fraud professional and the background of fraud and the importance of being a certified fraud examiner.
Table of Contents
1. Introduction
a. What is Fraud?
b. How does Fraud Occur?
c. Preventing Fraud
2. Background
3. Anti-Fraud Program
4. Certified Fraud Examiner
5. Public Anti-Fraud Professional
6. Private Ant-Fraud Professional
7. Conclusion
Introduction
What is Fraud?
In researching for an anti-fraud paper, it is imperative to understand what fraud is. The common definition of fraud is dishonest or deceit. Thefreedictionary.com states that a fraud is the misrepresentation of a matter of fact. “Fraud must be proved by showing that the defendant 's actions involved five separate elements: (1) a false statement of a material fact, (2) knowledge on the part of the defendant that the statement is untrue, (3) intent on the part of the defendant to deceive the alleged victim, (4) justifiable reliance by the alleged victim on the
References: Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud Examination (4th ed.). Mason, OH: South-Western. Braun, R., Mauldin, S., & Fischer, M. (2001). The CFE designation in perspective. CPA Journal, 71(4), 41-48. Dymi, A. (2009). Certification Key to Anti-Fraud Efforts. Mortgage Servicing News, 30(13), 1-6. FBI-White Collar Crime. (2013). White Collar Crime. Retrieved from http://fbi.gov/about-us/investigate/white_collar/whitecollarcrime Grippo, F Hutton, G. W. (1985). Welfare Fraud Investigation. Springfield, IL: Charles C. Thomas. Kroll, K. (2012). Keeping the Company Safe: Preventing and Detecting Fraud. Financial Executive, 28(7), 20-23. Lister, L. M. (2007). A Practical Approach to Fraud Risk. Internal Auditor, 64(6), 61-65. Pomerantz, G. M., & Mohr, T. L. (2009). Opportunity in a Downturn: The Value of an Anti-Fraud Program. Corporate Governance Advisor, 1(17), 18-22. Santa Cruz. (2009, March). Welfare Fraud Investigators. Retrieved from http://sccounty01.co.santa-cruz.ca.us/personnel/Specs/RH3spec.html Stavros, J The free dictionary. (2013). Definition of Fraud. Retrieved from http://legal-dictionary.thefreedictionary.com Wells, J