Fraud Risk in Governmental and Not-for-Profit Organizations
Fraud Risk in Governmental and Not-for-Profit Organizations
Dennis, Lynda
John Wiley & Sons Inc
07/2018
144
Mole
Inglês
9781119509134
276
Descrição não disponível.
Chapter 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 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 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 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 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 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 2 Chapter 3 Solutions 4 Chapter 4 Solutions 5 Chapter 5 Solutions 7 Users of this course material are encouraged to visit the AICPA website at www.aicpa.org/CPESupplements to access supplemental learning material reflecting recent developments that may be applicable to this course. The AICPA anticipates that supplemental materials will be made available on a quarterly basis.
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introduction; signs; overview; fraud ways; general; questions; organizations; summary; environments; characteristics; practice; environment; notforprofit; governmental; unique; glossary; equipment; assets; index; program; common fraud
Chapter 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 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 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 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 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 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 2 Chapter 3 Solutions 4 Chapter 4 Solutions 5 Chapter 5 Solutions 7 Users of this course material are encouraged to visit the AICPA website at www.aicpa.org/CPESupplements to access supplemental learning material reflecting recent developments that may be applicable to this course. The AICPA anticipates that supplemental materials will be made available on a quarterly basis.
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