Fraud Risk in Governmental and Not-For-Profit Organizations

 
 
John Wiley & Sons Inc (Verlag)
  • erscheint ca. am 16. Mai 2018
 
  • Buch
  • |
  • Softcover
  • |
  • 144 Seiten
978-1-119-50913-4 (ISBN)
 
  • Englisch
  • New York
  • |
  • USA
  • Für Beruf und Forschung
  • 666 gr
978-1-119-50913-4 (9781119509134)
1119509130 (1119509130)
weitere Ausgaben werden ermittelt
Chapter 1 1-1


Introduction 1-1


Overview 1-2


Introduction 1-3


General Warning Signs of Fraud 1-4


Ways to Prevent, Detect, or Deter Fraud 1-6


Summary 1-9


Practice Questions 1-10


Chapter 2 2-1


The Governmental and Not-for-Profit Environments 2-1


Unique Characteristics of the Governmental Environment 2-2


Governmental Organizations 2-3


Unique Characteristics of the Not-for-Profit Environment 2-6


Governmental Financial Reporting Objectives and Users 2-10


Not-for-Profit Financial Reporting Objectives and Users 2-12


Summary 2-14


Practice Questions 2-15


Chapter 3 3-1


The Auditor s Consideration of Fraud in a Financial Statement Audit 3-1


Auditor Responsibilities and Marketplace Expectations 3-2


Fraud Risk Factors in Governmental and Not-for-Profit Entities 3-4


Fraud and the Auditor: An Overview 3-9


The Auditor s Responsibilities Related to Fraud 3-11


Application of AU-C Section 240 to Audits of Governmental and Not-for-Profit Entities 3-13


Summary 3-16


Practice Questions 3-17


Chapter 4 4-1


Where Fraud Occurs in Governmental and Not-for-Profit Organizations 4-1


Where Fraud Occurs 4-2


Where Fraud Occurs in Governmental Organizations 4-3


Where Fraud Occurs in Not-for-Profit Entities 4-5


Fraud Risks in Governmental and Not-for-Profit Entities 4-9


Management Override 4-13


Planning Considerations in Audits of Governmental and Not-for-Profit Entities 4-16


Summary 4-17


Practice Questions 4-18


Chapter 5 5-1


Fraud Schemes Found in Governmental and Not-for-Profit Organizations 5-1


Fraudulent Financial Reporting Schemes 5-2


Fraudulent Financial Reporting Revenue Recognition 5-4


Fraudulent Financial Reporting Functional and Fund Classifications 5-12


Misappropriation of Assets Overview 5-15


Misappropriation of Assets Common Fraud Schemes 5-18


Misappropriation of Assets Common Fraud Schemes Procurement and Contracting 5-19


Misappropriation of Assets Common Fraud Schemes Cash Receipts and Fraudulent Disbursements 5-22


Misappropriation of Assets Common Fraud Schemes Personnel Costs 5-25


Misappropriation of Assets Common Fraud Schemes Property, Plant, and Equipment 5-28


Misappropriation of Assets Common Fraud Schemes Diversion of Program Benefits and Assets 5-32


Summary 5-35


Practice Questions 5-36

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