Fraud Experts Often Say That There Are Three Primary Factors

question 208

Essay

Fraud experts often say that there are three primary factors that contribute to employee fraud. Identify the three factors and explain what is meant by each
a. Provide Dean with the objectives of a system of internal controls.
b. Explain to Dean why he should develop a system of internal controls.
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Definitions:

Match-To-Culprit Approach

A strategy used in criminal investigations where potential suspects are compared to available evidence to identify a match.

Eyewitness Identification

The process by which a witness to a crime identifies a suspect from a lineup, which can be influenced by various factors and may not always be reliable.

Missing Fingers

The absence of one or more fingers, often due to an accident, congenital condition, or medical procedure.

Correct Rejection

When a witness correctly states that the person who committed the crime is not present in a lineup.