Differentia 1-7 Sutherland Developed What Did He Mean By This Term?
Demmie Martin
Dr. Shelly Baker
BS325.XB1.15WTR
Assignment 1
Fraud Examination:
Review Questions: 1-1, 1-3, 1-6, 1-7 and 1-8
Discussion Issues: 1-1, 1-2, 1-3, 1-4, 1-5, 1-6, 1-7, 1-8, and 1-9
Review Questions:
1-1 What is fraud examination?
Fraud examination is the skills to resolve claims of fraud from initiation to disposition by taking statements and evidence and then assist in prevention of fraud.
1-3 Occupational fraud and abuse includes any personal enrichment that results from misuse or misapplication of the employing organizations resources or assets. There are four key elements to this activity. What are they?
1-6 Edwin H. Sutherland, a criminologist, coined the phrase “white-collar crime.” What did he mean by this term? How has the meaning of this phrase changed over time?
1-7 Sutherland developed what is known as the “theory of …show more content…
As a result of his research, what was Cressey’s final hypothesis?
Discussion Issues:
1-1 How does “fraud examination” differ from “forensic accounting”?
1-2 There are several steps involved in the fraud theory approach. What are they?
1-3 How does occupational fraud and abuse differ from other kinds of fraud? Give examples of other fraud types.
1-4 How does the study of criminology relate to the detection or deterrence of fraud? How does it differ from the study of accounting or auditing?
1-5 Sutherland’s contribution to criminology, in addition to giving us the term “white-collar crime,” involved developing the theory of differential association. What are the implications of this theory with respect to occupational fraud?
1-6 Cressey’s “fraud triangle” states that three factors—nonshareable financial need, perceived opportunity, and rationalization—are present in cases of occupational fraud. Which of these three factors, if any, is most important in causing executives, managers, and employees to commit occupational
Dr. Shelly Baker
BS325.XB1.15WTR
Assignment 1
Fraud Examination:
Review Questions: 1-1, 1-3, 1-6, 1-7 and 1-8
Discussion Issues: 1-1, 1-2, 1-3, 1-4, 1-5, 1-6, 1-7, 1-8, and 1-9
Review Questions:
1-1 What is fraud examination?
Fraud examination is the skills to resolve claims of fraud from initiation to disposition by taking statements and evidence and then assist in prevention of fraud.
1-3 Occupational fraud and abuse includes any personal enrichment that results from misuse or misapplication of the employing organizations resources or assets. There are four key elements to this activity. What are they?
1-6 Edwin H. Sutherland, a criminologist, coined the phrase “white-collar crime.” What did he mean by this term? How has the meaning of this phrase changed over time?
1-7 Sutherland developed what is known as the “theory of …show more content…
As a result of his research, what was Cressey’s final hypothesis?
Discussion Issues:
1-1 How does “fraud examination” differ from “forensic accounting”?
1-2 There are several steps involved in the fraud theory approach. What are they?
1-3 How does occupational fraud and abuse differ from other kinds of fraud? Give examples of other fraud types.
1-4 How does the study of criminology relate to the detection or deterrence of fraud? How does it differ from the study of accounting or auditing?
1-5 Sutherland’s contribution to criminology, in addition to giving us the term “white-collar crime,” involved developing the theory of differential association. What are the implications of this theory with respect to occupational fraud?
1-6 Cressey’s “fraud triangle” states that three factors—nonshareable financial need, perceived opportunity, and rationalization—are present in cases of occupational fraud. Which of these three factors, if any, is most important in causing executives, managers, and employees to commit occupational