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Acc 272 Chapter 5 Crossword

Teacher: Rebecca Brown
Horizontales
A person's incentive or motivation for committing fraud.
An example of an _____ act is accidents caused by human carelessness.
The condition or situation that allows a person or organization to commit and conceal a dishonest act and convert it to personal gains.
One way to improve detection methods is to create an ____ trail so individual transactions can be traced through the system to the financial statements and financial statement data can be traced back to the individual transactions.
A text file created by a Web site and stored on a visitor's hard drive. This stores information about who the user is and what the user has done on the site.
_____ errors and equipment malfunctions
Statement of Auditing Standards
____ of assets = Employee fraud
One way to reduce fraud losses is to maintain adequate ________.
Financial ____ fraud: misrepresentation of financial information that is communicated to the investing public.
Verticales
The excuse that fraud perpetuators use to justify their illegal behavior.
An example of an _____ act is sabotage.
_____ fraud = ____ crime (same word, used twice)
An intentional act where the intent is to destroy a system or some of its components
______ financial reporting: Intentional or reckless conduct, whether by act or omission, that results in materially misleading financing statements.
A fraud scheme where the perpetrator conceals a theft of cash by creating cash through the transfer of money between banks.
Concealing the theft of cash by means of a series of delays in posting collections to accounts.
natural and political ________
Typically, businesspeople who commit fraud. These ______ -collar criminals usually resort to trickery or cunning, and their crimes usually involve a violation of trust and confidence.
Any and all means a person uses to gain an unfair advantage over another person.