This 176 PowerPoint presentation details the content of the 2006 Report to the Nation on Occupational Fraud and Abuse conducted by the Association of Certified Fraud Examiners. Links to the 2006 full report in pdf format as well as the fraud reports from 2004, 2002, and 1996 are also available.
Type of Material:
Presentation – PowerPoint presentation and full document in pdf format.
Recommended Uses:
Educational resources that can be incorporated into classroom use in form of lecture notes, open discussion, and research assignments.
Technical Requirements:
Web Browser, MS PowerPoint software, Adobe Acrobat Reader
Identify Major Learning Goals:
To report findings of a study of 1,134 cases in the U.S. of occupational fraud (time period 2004 to 2006) that was reported by certified fraud examiners. As a result of using this module students will understand the followng concepts:
Measuring the costs of occupational fraud
How occupational fraud is committed
Victims of occupational fraud
Detecting occupational fraud
Limiting fraud losses
The perpretrators
Target Student Population:
Suitable for accounting students in general, particularly those enrolled in an auditing, AIS, or forensic accounting course.
Also applicable for general college students, graduate students, organizations, businesses, government agencies and anti-fraud professionals.
Prerequisite Knowledge or Skills:
Learners should have an understanding of basic accounting and business terminology/concepts.
Content Quality
Rating:
Strengths:
The coverage of Occupational Fraud & Abuse is very detailed and systematic. The study was very extensive covering a broad range of industries and types of organizations. Content is of very high quality. The large number of cases and methodology used for study adds to the credibility and reliability of the data presented. The module is self-contained and can be used without requiring an assignment. It is flexible in that it is relevant to a variety of environments (higher education, business, and the non-profit sector). The extensive detail provides a wealth of information to instructors.
Concerns:
The pdf report contains a great deal of information, which the PowerPoint presentation repeats. Some users may feel the slide presentation contains too much detail, instead preferring that content be summarized to highlight key findings.
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
Concepts are covered progressively and build upon each other. The wealth of information can easily be adapted to relevant courses that cover fraud. Teachers and students will learn a lot in a short time.
Concerns:
Objectives are implied rather than clearly stated and prerequisite knowledge is assumed rather than indicated. Individuals unfamiliar with accounting may not understand terms used.
Information is presented as facts; very little interpretation of findings is made. For example, results show that occupational frauds are more likely to be detected by tips rather than by other means such as internal or external audits, or internal controls which was also true in previous 2004 study. Implications of this finding might be that a study is required of these victim organizationsÂ’ controls and audit processes.
Ease of Use for Both Students and Faculty
Rating:
Strengths:
This module is very user friendly, informative, entertaining, and visually appealing. Use of color and the layout and design are excellent. The use of charts to present the data is excellent. Creative users can easily cut and paste desired components into existing teaching materials to supplement content typically covered in a chapter on fraud.
Concerns:
The slides contain a lot of detailed information which would be easier to follow if information were summarized to highlight key findings (learners can always view details in the pdf document.
Some of the data in the charts may be difficult to see due to the size of font used.
Creative Commons:
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