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  2. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

  3. Data analysis for fraud detection - Wikipedia

    en.wikipedia.org/wiki/Data_analysis_for_fraud...

    Fraud detection is a knowledge-intensive activity. The main AI techniques used for fraud detection include: . Data mining to classify, cluster, and segment the data and automatically find associations and rules in the data that may signify interesting patterns, including those related to fraud.

  4. Fertilizer Fund scam - Wikipedia

    en.wikipedia.org/wiki/Fertilizer_Fund_scam

    In July 2003, the Supreme Court of the Philippines ruled with finality that the funds were ill-gotten and thus are considered public funds. Pres. Arroyo announced that the money in accordance with the law on recovered ill-gotten wealth from the Marcos family will be used for the Agriculture Sector and Agrarian Reform.

  5. Corruption in the Philippines - Wikipedia

    en.wikipedia.org/wiki/Corruption_in_the_Philippines

    According to the Civil Service Commission (CSC), nepotism is a form of corruption or abuse of authority that violates Article IX (B), Section 2 (2) of the Constitution that states that "Appointments in the civil service shall be made only according to merit and fitness to be determined, as far as practicable, and, except to positions which are ...

  6. Forensic accountant - Wikipedia

    en.wikipedia.org/wiki/Forensic_accountant

    Forensic accountants need to have a great deal of access to information regarding the company they are investigating or assisting. The information will determine how much a person actually makes, the worth of a business, if there has been fraudulent activity, who committed the fraud, everyone involved, how much was taken from the company, where the money went, and how much can be recovered.

  7. Questioned document examination - Wikipedia

    en.wikipedia.org/.../Questioned_document_examination

    In forensic science, questioned document examination (QDE) is the examination of documents potentially disputed in a court of law. Its primary purpose is to provide evidence about a suspicious or questionable document using scientific processes and methods.

  8. AOL Mail

    mail.aol.com

    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

  9. Certified Fraud Examiner - Wikipedia

    en.wikipedia.org/wiki/Certified_Fraud_Examiner

    The Certified Fraud Examiner (CFE) is a credential awarded by the Association of Certified Fraud Examiners (ACFE) since 1989. [1] The ACFE association is a provider of anti-fraud training and education. Founded in 1988 by Dr. Joseph T Wells. The ACFE established and administers the Certified Fraud Examiner (CFE) credential. [2]