Webclass 114: Find the malicious fraudulent user

Q1. According to Leonard Vona, what is a critical skill for the fraud auditor?

The ability to describe how an inherent schem occurs within your business system.

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Solid accounting knowledge, because this is required for Forensic Accounting.

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Q2. As well as professional experience, what can support the skill of the fraud auditor?

A defined methodology.

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Having been a fraudster in the past.

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Q3. According to Leonard Vona, is the number of fraud scenarios predictable?

Yes because we can define a finite number of permutations for each inherent fraud scheme.

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No because every organisation is different.

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Q4. What is the Fraud Circle?

A methodology from Leonard Vona that helps us to define the fraud scenario.

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A checklist that helps us to assess the level of fraud in the organisation.

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Q5. Is “Vendor Billing” an inherent fraud scheme or a “Permutation” of an inherent fraud scheme?

It is an inherent fraud scheme.

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It is a permutation of an inherent fraud scheme.

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Q6. What specific question do we answer with the “How” from the Fraud Circle?

Exactly how the fraud scenario is conducted within the context of the business operations

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How the fraud scenario could occur in any organisation.

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Q7. Why might we want to know about “Concealement”?

Because identifying how a fraud is concealed can help us to determine interesting data tests.

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Because we then know which internal controls not to review, because they are not functioning properly.

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Q8. How does having business experience help?

It helps us to list out all the permutations of the inherent fraud scheme.

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It helps us to know which data sets we will need to audit.

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Q9. If we had 200 inherent fraud schemes, 10 permutations per fraud scheme and 5 scenarios per permutation, how big would our Fraud Scenario Matrix be?

10,000 records

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215 records

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Q10. Why might we be interested in suppliers that only work with one internal contact in the organization?

Because it could indicate collusion.

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Because it probably means that the supplier is not delivering on-time.

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Q11. Why might we want to look at email communication?

Because there could be some emails that help us to identify a trace of collusion between employees or to third parties.

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Because data files might be sent through email.

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Q12. If we look at separation of duties, in terms of who has too much access – why might we not see the entire picture?

Because a review of user access is a snapshot review and not a review over time.

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Because separation of duties reviews tend to only highlight cases for super users that are false positives.

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Q13. Why does process mining give us more insights than user access review?

Because it helps us to see which access has been used and how it has been used over time.

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Because it helps us to see all actions within a process at a snapshot date

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Webclass 114: Find the malicious fraudulent user

Webclass 114: Find the malicious fraudulent user

admin June 9, 2026

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