AC 465 AC/465 AC465 Unit 7 -Assignment Exercises

AC 465 AC/465 AC465 Unit 7 -Assignment Exercises
11-2: What techniques are generally used to conceal a receivables skimming scheme?
11-6: How are noncash assets misappropriated?
11-7: What types of company assets are typically misused?
11-8: How may the larceny of noncash assets be prevented?
11-9: What is meant by inventory “skrinkage?”
12-2: What is a shell company and how is it formed?
12-5: What are the differences between forged maker and forged endorsement schemes?
12-7: What is a ghost employee, and what are four steps needed to make such a scheme work?
12-9: What red flags are commonly associated with fictitious expense schemes?
12-10: How do fraudulent disbursements at the cash register differ from other register frauds?
Part 2: Short Case:
Vikkie was the only accountant for a small-town land development company. She was terminated when the company fell on hard times. One year later, when the owner of the company was reviewing the payments received from a land-owner for development cost, he discovered that they were five payments behind for a total of $150,000. He contacted the land owner who showed him the check stubs and cancelled checks. After further research he found that the account in which the checks were deposited belonged to Vikkie, his former accountant.
What type of fraud did Vikkie commit?
What actions should be taken against Vikkie?
How c

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