CFFE Module I
Fraud and Corruption Schemes glossary
Every term this guide defines, A to Z, each with the chapter that teaches it. Open it when a word in a question is unfamiliar, and test yourself on it in the last week: cover the definition and say it in one sentence.
3 terms from the free first chapter
B
- Behavioural red flags
Living beyond means, financial difficulties, unusually close association with a vendor, control issues, unwillingness to share duties.
O
- Organisational red flags
High turnover, poor tone at the top, aggressive earnings targets.
S
- Situational red flags
Weak internal controls, override of controls by management, unexplained accounting anomalies.
The full glossary adds every term from the other 13 chapters, A to Z, each with the chapter that teaches it.