CIG Fraud Detection & Prevention Flashcards

Which of the following is a primary indicator that an employee may be committing expense reimbursement fraud?

Answer: Claiming reimbursement for personal expenses as business-related

Seeking reimbursement for personal expenses by mischaracterizing them as official business expenses is a core form of expense reimbursement fraud.

The 'tone at the top' concept in fraud prevention refers to:

Answer: Leadership's demonstrated commitment to ethics and zero tolerance for fraud

Tone at the top describes the ethical climate set by senior leadership, which research shows is the single most important factor in an organization's fraud prevention culture.

Which whistleblower protection statute specifically protects federal employees who report fraud, waste, or abuse to an Inspector General?

Answer: Whistleblower Protection Act of 1989

The Whistleblower Protection Act of 1989 protects federal employees from retaliation when they disclose information about government fraud, waste, abuse, or violations of law.

In the context of fraud investigations, what is 'asset tracing'?

Answer: Following the movement of fraudulently obtained funds through financial records

Asset tracing is a forensic technique that follows the flow of money or property obtained through fraud through bank accounts, financial instruments, and transactions to identify where proceeds went.

Which of the following best describes a 'hotline' as a fraud prevention tool in federal OIG offices?

Answer: A confidential reporting mechanism for employees and citizens to report fraud, waste, or abuse

OIG hotlines provide a confidential or anonymous channel for employees, contractors, and the public to report suspected fraud, waste, abuse, or mismanagement without fear of retaliation.

What distinguishes 'waste' from 'fraud' in the government accountability context?

Answer: Fraud requires intentional deception, while waste involves careless or inefficient use of resources without criminal intent

Fraud requires deliberate deception or misrepresentation for personal gain, whereas waste refers to extravagant, careless, or needless expenditure without criminal intent.