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Purchasing, inventory, and cash disbursements : Common frauds and internal controls /
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 adequ...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Durham, NC :
Association of International Certified Professional Accountants : Wiley,
[2017]
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
| Sumario: | 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. |
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| Descripción Física: | 1 online resource (1 volume) : illustrations |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9781119512288 111951228X |