11151721 Level III Training Book.pdf

9/15/20

Avoiding and Detecting Frauds Sheryl L. Ashley, CIA, CFE, FCPA, CPA Partner BlueBird, CPAs

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Definition of Fraud Black’s Law Dictionary:

“…all multifarious means which human ingenuity can devise, and which are resorted to by one individual to get an advantage over another by false suggestions or suppression of the truth. It includes all surprise, trick, cunning, or dissembling, and any unfair way by which another is cheated.”

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