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Auditing for Internal Fraud

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Auditing for Internal Fraud
History of Fraud Legislation ,[object Object],[object Object]
Recommendations for Public Accountants ,[object Object],[object Object],[object Object],[object Object],[object Object]
SAS 54 (1998) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COSO Report (1992) ,[object Object],[object Object],[object Object],[object Object]
SAS 99 (2002) ,[object Object],[object Object],[object Object],[object Object]
Risk Relating to Fraudulent Financial Reporting ,[object Object],[object Object],[object Object],[object Object],[object Object]
Risk Relating to Fraudulent Financial Reporting (cont) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Risk Factors Relating to Misappropriation of Assets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Fraud Risk Discussions ,[object Object],[object Object]
Obtain Risk Identification Information ,[object Object],[object Object],[object Object]
Risk Assessment ,[object Object],[object Object],[object Object],[object Object],[object Object]
Evaluate Audit Evidence ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Communication about Fraud to Management or Others ,[object Object],[object Object]
Documentation of Fraud Consideration ,[object Object],[object Object],[object Object],[object Object],[object Object]
The Fraud Triangle ,[object Object]
Fraud Triangle Point #1: Opportunity ,[object Object]
Fraud Triangle Point #2: Incentive ,[object Object],[object Object]
Fraud Triangle Point #3: Rationalization ,[object Object]
Types of Asset Misappropriation Schemes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Benford’s Law ,[object Object]
Benford’s Law ,[object Object]
2010 ACFE Report to the Nations on Occupational Fraud and Abuse ,[object Object],[object Object],[object Object],[object Object]
2010 ACFE Report to the Nations on Occupational Fraud (cont) ,[object Object],[object Object]
2010 ACFE Report to the Nations on Occupational Fraud (cont) ,[object Object],[object Object],[object Object]
2010 ACFE Report to the Nations on Occupational Fraud (cont) ,[object Object],[object Object]
2010 ACFE Report to the Nations on Occupational Fraud (cont) ,[object Object],[object Object]
Summary ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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