| LO 6-1 | Define and explain the differences among several kinds of employee fraud that might occur at an audit client. |
| LO 6-2 | Identify and explain the three conditions (i.e., the fraud triangle) that often exist when a fraud occurs. |
| LO 6-3 | Describe techniques that can be used to prevent employee fraud. |
| LO 6-4 | Describe the control activities over the receipt and disbursement of cash. |
| LO 6-5 | Describe the types of substantive procedures that are conducted during the audit of cash. |
| LO 6-6 | Discuss actual cash fraud cases and describe how the schemes were uncovered. |
| LO 6-7 | Describe some extended procedures for detecting employee fraud schemes involving cash. |
