Frequent frauds found in governments and not-for-profits / Lynda Dennis.

Format:

Book

Author/Creator:

Dennis, Lynda, author.

Language:

English

Subjects (All):

Finance, Public--Auditing.

Finance, Public.

Government business enterprises--Auditing.

Government business enterprises.

Nonprofit organizations--Auditing.

Nonprofit organizations.

Physical Description:

1 online resource (197 pages)

Edition:

1st edition

Place of Publication:

Durham, North Carolina : Association of International Certified Acoountants, Inc., 2017.

System Details:

text file

Summary:

Recognizing fraudulent or deceptive practices is not always easy. What common frauds occur in governments and not-for-profits and how can they be avoided? Illustrating common frauds that make headlines and damage the reputations of government and not-for-profit entities, this title allows accountants to sharpen their forensic skills and uncover and avoid fraudulent activities. It provides an informative case study approach to real world situations. This title will show accountants how to do the following: Determine how interim fraudulent reporting may affect planned reliance on internal controls and any related audit procedures. Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse. Apply potential ways to follow up on noted indications of fraud, abuse, and weaknesses in internal control. Determine how management override of internal controls can lead to possible fraud. Analyze how bribes and kickbacks may occur. Identify how donated assets and capital assets in general might be misappropriated.

Contents:

Intro

Title page

Copyright

Overview A Roadmap for Today's Course

Chapter 1 Case 1: Interim Financial Reporting

Chapter 2 Case 2: Misappropriation of Benefits

Chapter 3 Case 3: Personnel Fraud

Chapter 4 Case 4: Grant Expense Allocations

Chapter 5 Case 5: Management Override

Chapter 6 Case 6: Pledges and Contributions

Chapter 7 Case 7: Personal Use of Public Assets

Chapter 8 Case 8: Fictitious Employees

Chapter 9 Case 9: Misappropriation of Assets

Chapter 10 Case 10: Donated Assets

Chapter 11 Case 11: Procurement Cards

Chapter 12 Case 12: Overtime Fraud

Appendix A AU-C Section 240

Appendix B Other Sources of Information

Other Sources of Information

Glossary

Solutions

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

EULA.

Notes:

Description based on online resource; title from PDF title page (EBC, viewed April 10, 2018).

ISBN:

1-119-51440-1

1-119-51434-7

1-119-51439-8

OCLC:

1029200070