Detecting and Preventing Fraud, Theft and Embezzlement
in Tribal Organizations
Theft of all types is a significant problem in Indian Country,
particularly for tribal casinos and governments. Sometimes
even seemingly-trustworthy employees cannot
be trusted. Purchasing, travel, housing, payroll
and illegal gratuities are among the common
trouble spots.
Consider purchasing fraud. Tribes spend billions of dollars each
year purchasing products and services. Statistics show that purchasing-related fraud is the single most common type of whitecollar
crime; however, tribes rarely have the structures in place
that are necessary to detect and prevent this type of crime.
How vulnerable is your organization? Probably more vulnerable
than you realize. This class will show you
common schemes dishonest employees might use to defraud
your tribe of thousands or even millions of dollars completely
undetected. More importantly, it will teach you simple steps
that you can take to prevent this problem from ever developing,
potentially saving your tribe millions.
T O P I C S I N C L U D E |
Overview
- What is employee theft?
- How vulnerable are you?
- Types of theft, including:
- Purchasing fraud
- Travel policy violations
- Illegal gratuities
- Housing issues
- Payroll fraud
- Embezzlement
- Federal policy
Purchasing Fraud
- Types of fraud, including:
- Shell companies
- Short shipments
- Product substitutions
- Inflated pricing
- Phony documents
- Kickbacks
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Red Flags
Developing Your Systems
- Segregation of duties
- Purchasing policies and procedures
- Internal control review
- Ethics code
- Internal controls
Cultural Issues
- Receiving gifts
- Entertainment
- Conflicts of interest
| Investigating Fraud
- Keeping it quiet
- Steps in the process
- Building your file
- Federal law in Indian Country
- Case study
Establishing Authority
- Construction contracting
- Sealed bidding
Prevention
- Danger signals
- Hiring procedures and background checks
- Forensic audits
- Ongoing background checks
- System design
- Reader timecards
- Vendor checks
*Topics subject to change. |
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