Description
Fraud Risk in Governmental and Not-for-Profit Organizations
Author: Dennis Lynda
Language: EnglishFurther informations:
Subjects for Fraud Risk in Governmental and Not-for-Profit Organizations :
Keywords
introduction; signs; overview; fraud ways; general; questions; organizations; summary; environments; characteristics; practice; environment; notforprofit; governmental; unique; glossary; equipment; assets; index; program; common fraud
Approximative price 90.46 €
In Print (Delivery period: 12 days).
Add to cart the book of Dennis Lynda144 p. · 21.3x27.4 cm · Paperback
Description
/li>Contents
/li>Biography
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This book uses a combination of explanations and examples to help you understand the frauds most common in governments and nonprofits, as well as what prevention and detection procedures are most effective in responding to these fraud risks. It also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations.
Chapter 1 Introduction
Overview
Introduction
General
Warning Signs of Fraud
Ways to Prevent, Detect, or Deter Fraud
Summary
Practice
Questions
Chapter 2 The Governmental and Not-for-Profit Environments
Unique
Characteristics of the Governmental Environment
Governmental
Organizations
Unique Characteristics of the Not-for-Profit Environment
Governmental
Financial Reporting Objectives and Users
Not-for-Profit Financial
Reporting Objectives and Users
Summary
Practice Questions
Chapter 3 The Auditor’s Consideration of Fraud in a Financial
Statement Audit
Auditor Responsibilities and Marketplace
Expectations
Fraud Risk Factors in Governmental and Not-for-Profit
Entities
Fraud and the Auditor: An Overview
The Auditor’s
Responsibilities Related to Fraud
Application of AU-C Section 240 to
Audits of Governmental and Not-for-Profit Entities
Summary
Practice
Questions
Chapter 4 Where Fraud Occurs in Governmental and Not-for-Profit
Organizations
Where Fraud Occurs
Where Fraud Occurs in
Governmental Organizations
Where Fraud Occurs in Not-for-Profit
Entities
Fraud Risks in Governmental and Not-for-Profit Entities
Management
Override
Planning Considerations in Audits of Governmental and
Not-for-Profit Entities
Summary
Practice Questions
Chapter 5 Fraud Schemes Found in Governmental and Not-for-Profit
Organizations
Fraudulent Financial Reporting Schemes
Fraudulent
Financial Reporting Revenue Recognition
Fraudulent Financial
Reporting Functional and Fund Classifications
Misappropriation of
Assets Overview
Misappropriation of Assets Common Fraud Schemes
Misappropriation
of Assets Common Fraud Schemes Procurement and Contracting
Misappropriation
of Assets Common Fraud Schemes Cash Receipts and Fraudulent
Disbursements
Misappropriation
of Assets Common Fraud Schemes Personnel Costs
Misappropriation of
Assets Common Fraud Schemes Property, Plant, and Equipment
Misappropriation
of Assets Common Fraud Schemes Diversion of Program Benefits and Assets
Summary
Practice
Questions
Glossary
Index
Solutions
Chapter 1 Solutions
Chapter 2
Solutions
Chapter 3 Solutions
Chapter 4 Solutions
Chapter 5
Solutions