Updated Albrecht_5e_Ch04_solutions

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1、Albrecht:FraudExamination,5eChapter4PREVENTINGFRAUDDiscussionQuestions1.Threefactorsarecrucialincreatingacultureofhonesty,openness,andassistance:hiringhonestpeopleandtrainingtheminfraudawareness;creatingapositiveworkenvironment;andprovidingemployeeassistanceprograms(EAPs).2.Five

2、methodsthatcompaniescanusetoreduceactualorperceivedopportunitiesforfraudareasfollows:a.Installgoodinternalcontrols.b.Discouragecollusion,andalertvendorsandcontractorstocompanypolicies.c.Monitoremployees,andinstalltiphotlines.d.Createanexpectationofpunishment.e.Proactivelyauditfo

3、rfraud.3.Clearlydefinedcodesofethicsdelineatebetweenwhatisacceptableandwhatisunacceptable.Havingemployeesperiodicallyreadandsignthecompany’scodeofethicsnotonlyreinforcestheirunderstandingofwhatconstitutesappropriateandinappropriatebehavior;italsounderscoresthefactthattheirbehavi

4、orisimportanttothecompany.Expectationsareclarified,andclearexpectationsreducefraud.Clearlyspecifiedcodesalsoinhibitrationalizations,and,aspreviouslydiscussed,rationalizationisanimportantelementofnearlyeveryfraud.4.Themostwidelyrecognizedwaytodeterfraudiswithagoodsystemofinternal

5、controls.Internalcontrolsincludeagoodcontrolenvironment,agoodaccountingsystem,andgoodcontrolproceduresaswellasgoodcommunicationandmonitoring.5.Muchcollusioncanbepreventedbysimplyenforcingmandatoryvacationsorjobtransfers,becausecollusivefrauddevelopsslowly(ittakestimetogettoknowo

6、therswellenoughtotrustthattheywillcooperateandnotblowthewhistle).Whenorganizationsleaveoneemployeeinclosecontactwiththesamevendorsorcustomersforlongperiodsoftime,theriskofindividualsdecidingtoprofitpersonallyincreasesdramatically.6.Sometimesotherwiseinnocentvendorsandcustomersar

7、edrawnintofraudbyperpetratorsbecausetheyfearthatiftheydonotparticipatetheywilllosethebusinessrelationship.Inmostcases,suchcustomersorvendorshaveonlyoneortwocontactswiththefirm,andthepersonwhorequestedillegalgratuitiesorsuggestedothertypesofillegalbehavioroftenintimidatesthem.Ape

8、riodiclettertovendorsthatexplainstheorganizatio