7/13/21
Human Resourcefulness Sheryl L. Ashley, CIA, CFE, CRFAC, RFI, FCPA, CPA Partner BlueBird, CPAs
1
Common Law 4 Elements of Fraud
• A material false statement. • Knowledge that the statement was false when it was uttered. • Reliance of the victim on the false statement. • Damages resulting from the victim’s reliance on the false statement.
2
1
Made with FlippingBook - Online catalogs