224 pages | 40 B/W Illus.
This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud
Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEA® as a CAATT tool.
1. A Brief Overview of Fraud.
2. Asset Misappropriation: A Helicopter View.
3. Asset Misappropriation: Cash and Inventory.
4. Asset Misappropriation: Fraudulent Disbursements.
5. Financial Statement Fraud.
6. Corruption and Conflicts of Interest.
7. CAATTs: Features and Benefits.
8. Performing Audit Tests with IDEA®.