Classification of Fraud Cases - 1382 Words

Introduction Frauds include an array of irregularities or errors and illegal acts characterized by deliberate deception against truth, justice, and equity. Frauds are word that has many definitions. Fraud is defined in Webster’s New World Dictionary as â€Å"international deception to cause a person to give up property or some lawful right† (International Journal of Business and Social Science, 2011) Besides, fraud is defined in Black’s Law Dictionary as â€Å"a knowing misrepresentation of the truth or concealment of a material fact to induce another to act to his or her detriment† in 2004. There has distribution of losses more than $1,000,000 in 2012 which is 20.6%. Moreover, 55.5% of distribution of losses is less than $200,000 in 2012. (See pg.21 Appendix 3) Findings and discussions (a) Fraud Tree According to book of Fraud Auditing and Forensic Accounting, Association of Certified Fraud Examiners (ACFE) has offered a unified professional fraud classifier in 2010, and this known as â€Å"Fraud Tree† for classifying frauds. (See pg.20 Appendix 1) It categorizes the individual fraud schemes into some classification model of categories, subcategories, and micro categories. Furthermore, there have three main categories consist of asset misappropriation fraud, corruption and fraudulent financial reporting. Besides, each category of fraud has unique characteristics. (See pg.21 Appendix 2) The 2012 Report to the Nations on Occupational Fraud and Abuse analysed 1,388Show MoreRelatedData Mining And Knowledge Discovery1661 Words   |  7 Pagespreprocessing, inference, complexity of discovered structures, and updating. The Data mining have many techniques for extracting dataset like Clustering, Classification, Regression, and Association Rule Learning. The clustering technique is the task of discovering structures in homogeneous data to be in one group, there the classification technique is the task of generalizing structure to applied it in for new data. And Regression is the effort of finding a task which model the data with lessRead MoreThe Auditor s Responsibility For Detecting Fraud1227 Words   |  5 PagesThe main issue in this case is that in the standard audit reports that go with the financial statements, â€Å"the auditor’s responsibility for detecting fraud is not discussed (Mancino, 1997)†. This is occurring because â€Å"auditors do not examine every transaction that happens or event and that would mean there is no guarantee that all material misstatements, whether caused by error or fraud could be detected (Mancino, 1997)†. There should be a spot on the audit report that states the auditor’s rolesRead MoreInternational Classification Of Diseases ( Icd )1680 Words   |  7 Pagesevent†1 Risk management in the International Classification of Diseases (ICD) could be defined as ICD’s structured approach to managing uncertainty, related to threat, through a sequence of human activities including: risk assessment, strategies development to manage it, and mitigation of risk, using managerial resources by HIPAA-covered entities. 2 What is International Classification of Diseases (ICD)? ICD is the international standard diagnostic classification for all general epidemiological (the patternsRead MoreIcd 10 : A System Of Medical Classification Of Diseases1593 Words   |  7 PagesICD-10 stands for International Classification of Diseases, Revision 10. ICD-10 is a revision of the ICD-9 system which physicians and other providers currently use to code all diagnoses, symptoms, and procedures recorded in hospitals and physician practices. There are two main types of ICD-10 coding books, the International Classification of Diseases, Revision 10, Clinical Modification (ICD-10-CM) and the International Classification of Diseases, Revision 10, Procedure Coding System (ICD-10-PCS)Read MoreTrolley Dodgers Case Essay examples1574 Words   |  7 PagesCASE STUDY: THE TROLLEY DODGERS 1. Identify the key audit objectives for a client’s payroll function. Comment on both objectives related to tests of control and those related to tests of control s and those related to substantive audit procedure. The key audit objectives for client’s payroll function in this Trolley Dodgers Case are: i. Occurrence ii. Completeness iii. Accuracy iv. Posting Summarization v. Classification vi. Timing i. Key Audit Objective : Occurrence DodgersRead MoreA Survey Of Image Processing Techniques For Identification Of Printing Technology1191 Words   |  5 Pages roughness of the text, grey level co-occurrence matrix, perimeter of edge is being highlighted. In this paper, we have focused more on one of the recent contribution which is, Gaussian Variogram Model (GVM) for the classification of the paper. Index Terms— Technique classification, document forensics printing, spatial statics, image processing. 1. INTRODUCTION We can define document thatRead MoreIdentifying Fraud Risks Increasing Auditor Liability1118 Words   |  5 PagesIdentifying fraud risks increasing auditor liability (chosen article): Since the enactment of the Sarbanes-Oxley Act and the economic downfall following the financial scandals of Enron, Tyco and WorldCom, there has been a heightened expectation fallen upon auditors. The public relies on the auditing profession to detect fraud and material misstatement and potentially prevent economic disasters, similar to what occurred in the early 2000’s. As auditors are required to provide due diligent care toRead MoreWhy Did It Take The Internal Auditors More Than A Year?780 Words   |  4 Pages Auditing Questions: Why did it take the internal auditors more than a year to dictate the classifications? In May, 2002, Cynthia Cooper, WorldCom s internal auditor, discovered the treatment of line costs as capital expenditures. The internal auditor discussed the mistreatment with the CFO (chief financial officer), Scott D. Sullivan, and the company s controller, David F. Myers. Prior to or on June the 12th, the matter was reported to the head of the auditRead MoreThe Classification Of Native Americans1457 Words   |  6 PagesThe classification of Native Americans by the United States government has long produced tension. Native Americans within the United States are classified using standards that differ from those used to classify other racial or ethnic minorities, specifically African Americans. While, historically, the classification of African-Americans as relied upon the â€Å"one-drop† rule, the classification of Native Americans over the past hundred years has relied upon varying, complicated, and ultimately arbitraryRead MoreUnit One Assignment : Fraud Basics87 9 Words   |  4 PagesIroda Yakubova Unit One Assignment: Fraud Basics 1. In my opinion, non-shareable financial need is the most important in causing executives, managers, and employees to commit occupational fraud. The proxies become â€Å"criminals on trust† in the case of they start to have financial difficulties, which they cannot share with nobody. They think that available option to perform completely secret financial fraud and able to give an explanation to their behavior in a given situation, allowing to reconcile

The Fifteenth Amendment Free Essays

The Fifteenth Amendment (Amendment XV) to the United States Constitution prohibits the federal and state governments from denying a citizen the right to vote-based on that citizen’s â€Å"race, color, or previous condition of servitude†. It was ratified on February 3, 1870, as the third and last of the Reconstruction Amendments. In the final years of the American Civil War and the Reconstruction Era that followed, Congress repeatedly debated the rights of the millions of black former slaves. We will write a custom essay sample on The Fifteenth Amendment or any similar topic only for you Order Now By 1869, amendments had been passed to abolish slavery and provide citizenship and equal protection under the laws, but the narrow election of Ulysses S. Grant to the presidency in 1868 convinced a majority of Republicans that protecting the franchise of black voters was important for the party’s future. After rejecting more sweeping versions of a suffrage amendment, Congress proposed a compromise amendment banning franchise restrictions on the basis of race, color, or previous servitude on February 26, 1869. The amendment survived a difficult ratification fight and was adopted on March 30, 1870.United States Supreme Court decisions in the late nineteenth century interpreted the amendment narrowly, and by 1910, most black voters in the South faced obstacles such as poll taxes and literacy tests, from which white voters were exempted by grandfather clauses. A system of whites-only primaries and violent reprisals by groups such as the Ku Klux Klan also suppressed black participation.In the twentieth century, the Court interpreted the amendment more broadly, striking down grandfather clauses in Guinn v. United States (1915) and dismantling the white primary system in the â€Å"Texas primary cases† (1927–1953). Along with later measures such as the Twenty-fourth Amendment, which forbade poll taxes in federal elections, and Harper v. Virginia State Board of Elections (1966), which forbade poll taxes in state elections, these decisions significantly increased black participation in the American political system. How to cite The Fifteenth Amendment, Papers

A Scientific Comparison Between Voltaire free essay sample

# 8217 ; s Micromegas And Mary Shelley # 8217 ; s Frankenstein Or The Modern Prometheus Essay, Research Paper Science Fiction, compactly defined, is a literary genre by and large characterized in signifier as a universe of overdone play which argues a societal commentary utilizing current scientific cognition as its grounds. From the outgrowth in the eighteenth century of modern Science Fiction to the # 8216 ; birth of the book # 8217 ; in the nineteenth century, each period is distinguishable, yet at times similar, in their several techniques of elucidation. From the eighteenth century, Voltaire # 8217 ; s Micromegas, in its extremely ironical signifier, is a perfect presentation of the clip # 8217 ; s combination of sarcasm and disaffection ; while from the nineteenth century, Mary Shelley # 8217 ; s Frankenstein, or The Modern Prometheus, is a lampoon of Gothic literature and of Oedipus Rex. Ultimately, eighteenth century Science Fiction uses sarcasm and disaffection while 19th century Science Fiction deals chiefly with a lampoon of the Oedipus Complex. We will write a custom essay sample on A Scientific Comparison Between Voltaire or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In Micromegas, Voltaire uses scientific discipline to show the philosophic impression that there is an absurdness to human beliefs and actions. His work suggests that our chief mistakes and frailties are built-in to our inaccurate and ill-conceived reason. By mocking and minimizing these mistakes utilizing sarcastic and dry devices which logically and scientifically back up each other, Voltaire s work allow people to see the incoherency of their ain though. He demonstrates this by noticing on the absurdness of war and God: Those sedentary and faineant savages, who, From their castles, give orders for slaying A million of work forces and so solemnly thank God for Their success ( RABKIN, 67 ) . At the root of his societal unfavorable judgment is a plan of reformation. Voltaire s greatest tool in Micromegas is his ability to utilize disaffection to do the earnestness of his statement felt without taking the sarcastic undertones of his sarcasm. The usage of disaffection allows his points to be to the full expressed without piquing the reader. For case, Voltaire strongly objects to the metaphysical and theological positions of the universe ; our psyche is neither religious nor immortal, instead, our kernel is based in our ideas. He suggests that we must consciously make a division between our religion and our powers of ground because it is impossible to of all time cognize the omnipotent, omniscient, and ageless nature of God. Alternatively, the key to a proper apprehension of our being will come from an probe of the unchangeable Torahs of our existence that Voltaire demonstrates through his description of a human psyche: The psyche is flawlessness and ground, holding power To be such as it is [ ] The psyche [ , ] is a pure spirit Or intelligence, which has received before birth all the Metaphysical thoughts ; but after that event it is obliged To travel to school and larn afresh the cognition It hath lost ( RABKIN, 68 ) . This anti-clerical construct could be found by many to be violative, but by utilizing disaffection to make an alter-reality, its non a direct onslaught but the lesson is still learnt. Therefore, Voltaire, by denouncing the lip service of Scholasticism, provides people with a opportunity for independency of idea ; he allows people an chance to step outside of themselves and judge wether or non his commentary has merit. Ultimately, 18th Cent ury Science Fiction is characterized by satirical authorship every bit good as the tecknique of utilizing disaffection. Mary Shelley s Frankenstein, or The Modern Prometheus, is really distinguishable of the eighteenth Century manner of Science Fiction which is typified by Voltaire s work ; it is a lampoon of creative activity and of the Oedipus Complex. This narrative is about a scientist who tries to re-create the work of God and startle an inanimate object to give it awareness. Shelley turns Frankenstein s creative activity into his Doppleganger, a mirror image of the ego. In the book, Godhead and creative activity are truly merely one self-reflecting different sides of human personality. Each portions similar hurting and agony: Frankenstein is trapped in somberness, unable to interrupt free from the desperation that his creative activity is doing him ; and his creative activity, being cold and therefore cursed to populate a alone and suffering life. Because the creative activity is brooding of her position on scientific discipline and its benefits or deficiency thereof, the suffering life that bot h are doomed to populate suggests that she believes scientific discipline is traveling to hold a negative consequence on the universe. From the position of the Oedipus Complex, the relationship between both Frankenstein and his creative activity is strongly brooding of the relationship Oedipus has in his household. Frankenstein, being the male parent figure, is infinitely pursued by his creative activity ( Oedipus ) . The creative activity is looking for company, and his male parent refuses to construct him comrade and even destruct all the attempts that he had antecedently made: As I looked upon him his visage expressed The extreme extent of maliciousness and perfidy. I thought with a esthesis of lunacy my promise Of making another like to him, and trembling With passion, torus to patch the thing on which I was Engaged. The wretch saw me destruct the animal On whose future being he depended for felicity, And, with a ululation of evilish desperation and retaliation, Withdrew ( RABKIN, 117 ) In this instance, the Creation is contending over the right to hold a adult female placed in his life and when Frankenstein refuses his creative activity says that he is traveling to see him on his nuptials dark. If the creative activity can t hold person to be with, Frankenstein will maintain on killing all of his friends and relations until he does hold. He will go on to destruct the male parent s life until a adult female is created for him. Shelley suggests that the Creation s yearning for a better and more fruitful being is another illustration in which she believes that scientific discipline will turn the established order upside down. Because the Creation represents an abomination against nature, he is doomed to populate a life of homicidal defeat. Ultimately, Mary Shelley s Frankenstein is a nineteenth century Science Fiction novel that is a lampoon of creative activity and of Oedipus Rex. Ultimately, from the birth of modern scientific discipline in the eighteenth century through the nineteenth century, each period in clip has different techniques of exemplifying the peculiar societal commentary. Voltaire s Micromegas trades with a combination of sarcasm and disaffection while Shelley s Frankenstein is a lampoon of creative activity and the Oedipus Complex. Therefore, eighteenth century uses both disaffection and sarcasm to clarify their points while nineteenth century literature uses a lampoon of creative activity and the Oedipus Complex. 3e4