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Relate how parts of the fraud triangle contribute to occupational fraud
Assessment Strategies
Test
Case Study
Criteria
You answer questions and provide examples
You list the three points of the fraud triangle
You identify the employee’s motivation in a given scenario/hypothetical case
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Identify the key methods employees use to commit monetary fraud
Assessment Strategies
Exam
Case Study
Criteria
You list key methods used to commit monetary fraud
You explain the method used in a particular case to the class
You successfully answer questions on a written exam
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Distinguish between the types of monetary fraud
Assessment Strategies
Exam
Case Study
Criteria
You verbally describe the type of fraud to the class
You identify the type of fraud by its characteristics
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Identify the five categories of tangible non-cash misappropriation
Assessment Strategies
Test
Case Study
Verbal Report
Criteria
You verbally present the type of misappropriation in a case and the reasons for the choice of category
You identify the different types of non-cash misappropriation
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Define the four categories of corruption
Assessment Strategies
Test
Participation
Verbal Report
Criteria
You identify the four categories of corruption
You distinguish between the four categories of corruption
You verbally communicate the type of corruption and the reasons for the determination
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Describe the three general methods used to commit financial statement fraud
Assessment Strategies
Test
Written Product
Case Study
Verbal Report
Criteria
You list the three groups of people who may commit financial statement fraud
You identify which method of financial statement fraud is typically first
You verbally explain a specific type of financial statement fraud used in a case
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Analyze the steps involved in conducting a fraud risk assessment
Assessment Strategies
Test
Written Product
Criteria
You identify the risk related to each of the three primary categories of fraud
You identify the topics that should be discussed when identifying fraud risks that apply to a company
You describe the key parts of a fraud risk assessment
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Identify several sources of evidence and the types of information each can provide
Assessment Strategies
Test
Scenario Response
Interview
Criteria
You collect evidence to support a case
You interview a classmate posing as a witness or accused
You identify the types of evidence that can be considered in a fraud case
You explain the types of evidence gathering techniques
You demonstrate the five types of interview questions