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1. Introduction
2. Skimming
3. Cash Larceny
4. Billing Schemes
5. Check Tampering
6. Payroll Schemes
7. Expense Reimbursement Schemes
8. Register Disbursement Schemes
9. Noncash Assets
10. Corruption
11. Accounting Principles and Fraud
12. Financial Statement Fraud Schemes
13. External Fraud Schemes
14. Fraud Risk Assessment
15. Interviewing Witnesses
16. Occupational Fraud and Abuse: The Big Picture
APPENDIX A Online Sources of Information
APPENDIX B Sample Code of Business Ethics and Conduct
APPENDIX C Fraud Risk Assessment Tool
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