Occupational Fraud and Abuse *Ans* The use of one's occupation for personal enrichment
through the deliberate misuse or misapplication of the employing organization's resources or
assets
, Elements of Fraud *Ans* - A material false statement
- Knowledge that the statement was false when it was uttered
- Reliance on the false statement by the victim
- Damages resulting from the victim's reliance on the false statement
Occupational Fraud and Abuse Research: Edward Sutherland *Ans* - Sutherland is to the
world of white-collar criminality what Freud is to psychology.
- He coined the term "white-collar crime", in 1939. He intended the definition to mean criminal
acts of corporations and individuals acting in their corporate capacity, but since that time the
term has come to mean almost any financial or economic crime.
- Developed the "theory of differential association"
a) Crime is learned
b) This learning usually occurs
within inmate personal
groups
Occupational Fraud and Abuse Research: Donald R. Cressey *Ans* Concentrated on
embezzlers- interviewed about 200 incarcerated inmates at prisons in the Midwest
Cressey's Hypothesis: Embezzler's, whom he called "trust violators," intrigued Cressey. He
developed the model for the occupational offender which is better known as the "fraud triangle".
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