ࡱ> .0- bjbj *<?AAAAAA$efffezf:?f?o5ϘA"+0222{^L%Aeeffff2 : San Jose State University College of Business Forensic AccountingBA 124 Spring 2015Hints for Exam #1 Readings: Use Articles 1-4 as background information for your preparation. Apply their contents to the exam as appropriate. Remember to use the notes and our classroom lectures as the primary source of your studying. If the textbook conflicts with my notes, USE MY NOTES! Understand the following Key Lists. Know the concepts and how to apply them. -Fraud Triangle (the Fraud Requirements Triangle) -Fraud Elements (the Fraud Activity Triangle)what makes up a fraud. -Prevention: 4 Methods of Establishing the Right Culture -Prevention: 7 Methods of Risk Reduction -The 13 Shenanigans -The Symptoms of fraud Understand the role of control and tone at the top in your prevention plan. Know why studying fraud is importantthe cost of fraud and the impact on the organization. Know who commits fraud and why. Know the definition of fraud--SLIMBAD Understand the Fraud Savvy Model. This is the diagram that begins with Awareness and ends with Prosecution. (remember awareness and prosecution)Think of The Club Understand the overview of Schilits Shenanigans (1-13, as far as we covered them) The exam will consist of 6-7 short to medium essay questions. Focus on the point content of each question. Pay attention to the time constraints of the examination. Remember that I am not looking for the next Great American Novel. rather, I want substance not volume. Complete answers in bulletized format will earn just as many points as complete sentences, if the answer appropriately responds to the question at hand. Read each question carefully and think about your answer before you begin to write. Remember my comments about List, define and provide an example. Feel free to e-mail me if you have any questions. However, ask your teammates first to see if they have absorbed the material and can help you. Do this in advance of contacting me. This will build better accord with your team. .IORSTghp  - D S [ _ i y z  0 ƼƼƨƞƊvlvlvh/CCJOJQJhjCJOJQJh3YCJOJQJhCJOJQJhB.)CJOJQJhnCJOJQJh~CJOJQJh }CJOJQJhACJOJQJhK6mCJOJQJ hK6mCJh9whzlhK6mh/ChFlh hK6mCJOJQJ hK6m5CJ(.Igh} ~ E ~  { | gdj & Fgdj^gd=a^gdFl^ & F & F$a$ j k gdAgdB.) & F & Fgdgd 0 1 i j v .0Aմ~p_UKhFlCJOJQJh2TCJOJQJ!hhK6m56>*CJOJQJhhK6m>*CJOJQJhjCJOJQJhK6m5>*CJOJQJhK6m>*CJOJQJh=aCJOJQJhK6mCJOJQJhAhACJOJQJhKCJOJQJh3YCJOJQJhB.)CJOJQJhK6mCJOJQJh=aCJOJQJh=ah=aCJOJQJ(/ =!"#$% ^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH 8`8 Normal_HmH sH tH J@J  Heading 1$$@&a$5CJ$OJQJF@F  Heading 2$$@&a$ CJOJQJDA D Default Paragraph FontViV  Table Normal :V 44 la (k (No List :B@: Body Text CJOJQJ@@ 2T List Paragraph ^PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] 0    8@0(  B S  ?  %hh!--pp9*urn:schemas-microsoft-com:office:smarttagsplace= *urn:schemas-microsoft-com:office:smarttags PlaceName=*urn:schemas-microsoft-com:office:smarttags PlaceType8*urn:schemas-microsoft-com:office:smarttagsCity  U  Qefz33IOSThRS[_iy01UivIOPZ[_iy01iivYvDNhh^h`o(.Y/Cn $=a }$B.)DIU JK3Y{[bzlFlK6m9w2TxYwHA~dij,~@@UnknownG*Ax Times New Roman5Symbol3. *Cx ArialCNComic Sans MSA$BCambria Math"1h+2+2..!24KQHX ?,~2!xx  MT #1 HintsWilliam F. O'Brien, MBA, CPAwfocpa Oh+'0Lx    ,4<D MT #1 Hints William F. O'Brien, MBA, CPANormalwfocpa2Microsoft Office Word@@A@A.՜.+,0 hp|    MT #1 Hints Title  !"#$&'()*+,/Root Entry FۘA11Table BWordDocument*SummaryInformation(DocumentSummaryInformation8%CompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q