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1. Narrated Slides (Chapter Content)
2. iPod Content (Chapter Content)
| LO 1 | Define workplace fraud and explain the four elements common to all fraud schemes. |
| LO 2 | Describe the three major types of workplace fraud. |
| LO 3 | Define internal control and identify its purpose and principles. |
| LO 4 | Explain how technology impacts an internal control system. |
| LO 5 | Describe the limitations of internal control. |
| LO 6 | Explain provisions of the Sarbanes-Oxley Act that are designed to detect and curtail fraud. |
| LO 7 | Appendix 7A—Describe the use of documentation and verification to control cash disbursements. |