Purchasing, inventory, and cash disbursements : common frauds and internal controls / by Glenn Helms.

Format:

Book

Author/Creator:

Helms, Glenn, author.

Language:

English

Subjects (All):

Auditing--Examinations, questions, etc.

Auditing.

Auditing, Internal--Examinations, questions, etc.

Auditing, Internal.

Physical Description:

1 online resource (136 pages)

Edition:

1st edition

Place of Publication:

Durham, North Carolina : Association of International Certified Professional Accountants, 2017.

System Details:

text file

Summary:

Purchasing and cash disbursements are common targets for fraud in any entity's environment. Today, many practitioners, auditors, and management in industry are aware of the criticality of adequate internal controls, but may be uncertain whether existing controls in their organizations are adequate. It is important to understand common frauds and internal controls over the purchasing and cash disbursement cycle. Topics discussed include: The acquisitions cycle: ordering, receiving, and warehousing Cash disbursements cycle Payroll and expense reimbursement frauds External auditing and forensic investigations: conceptual and procedural differences Controls and design

Contents:

The acquisitions cycle : ordering, receiving, and warehousing

Cash disbursements cycle

Payroll and expense reimbursement cycles

External auditing and forensic investigations : Conceptual and procedural differences.

Notes:

Description based on online resource; title from PDF title page (EBC, viewed March 26, 2018).

Includes bibliographical references.

ISBN:

9781119512288

111951228X

9781119512257

1119512255

9781119512271

1119512271

OCLC:

1030439102