Financial statement fraud is, more often than not,

A search for the same or similar mailing addresses for different suppliers, vendors, or employees, or on invoice disbursements to determine whether any invoices have been paid twice are examples of 

Instead of taking detailed notes during an interview, the authors advise jotting down keywords. The reasons they recommend this is that 

When it is time to obtain a signed document from the confessor, which approach is best?

____________ is the systematic questioning of a person who has knowledge of events, people, evidence, and other details surrounding a fraud or forensic accounting issue.

_________ is like an activity log that captures file details, such as who created the file, when, who last edited the file and when, etc. This data can be crucial to answering many of the questions – who, what, when, where, and how.

As with any interview, there are three general approaches to obtaining the verbal confession: chronologically, by transaction, or by

___________ internal controls include independent checks on performance and assurance of compliance with applicable laws and regulations.

Because many of these situational fraudsters are in positions of trust (which creates opportunity), well educated, and leadership-level employees, ______________, in 1939 described them as “white-collar criminals.”

A repeat offender is not a ___________ fraudster; he or she is better described as a ___________.