Fraud Examination for Managers and Auditors

account balances accounts payable accounts receivable amount audit approach Audit of Balance audit procedures authorization bank account bank statement Benford's Law bills cash receipts Certified Fraud Examiners chapter checks client company's confirmation control account control activities control risk Corporation count crime criminal custody customers deposit detect digit disclosure Discovery Summary documents embezzlement employees errors and frauds example Exhibit expense false federal fictitious financial reporting financial statement assertion financial statements forecast fraud examination fraudulent income internal auditors internal control interview inventory investigation investment invoices involved liabilities loan loss material million misstatements numbers offense organization overstated Paper Trail payments payroll percent performed person personnel problem production purchase reconciliation records responsible revenue sample scheme securities Securities Exchange Commission sold statute substantive procedures Test of Controls theft transactions trial balance U.S. CODE valuation vendors violations white-collar crime