Beschreibung Fraud Risk Assessment: Building a Fraud Audit Program. Praise for Fraud Risk Assessment Building a Fraud Audit Program "This book is a must for every Chief Audit Executive and every internal audit library. The book details how CAEs can incorporate fraud risk assessments into their strategic plans as well as explaining to the staff levels how to audit for fraud in specific high exposure areas such as travel, contracts, and expenditures. It is easy to follow and provides an excellent blueprint."-Joel Kramer, CPA, Managing Director, Internal Audit DivisionMIS Training Institute "Fraud Risk Assessment presents a straightforward discourse on fraud. Mr. Vona's seamless approach to fraud investigation provides in-house examiners and accounting and legal professionals with critical guidance to develop fraud detection plans and to assess and minimize risk. A thorough review of this book is vital for any professional involved in the prevention, detection or prosecution of fraud."-Bonnie S. Baker, Attorney, Deily, Mooney & Glastetter, LLP Billions of dollars a year are lost to business fraud. Is your business next? Times are changing. At one time, it was not directly an auditor's responsibility to detect fraud, and even professional standards avoided the word "fraud." Today, it is accepted that the auditor has an obligation to respond to the risk of fraud. In Fraud Risk Assessment: Building a Fraud Audit Program, author and industry expert Leonard Vona reveals a fraud audit approach that helps you answer the following questions within your own organization:* Who may be committing fraud within my organization?* What type of fraud should I be looking for?* Should fraud be viewed as an inherent risk?* How might fraud opportunity impact internal controls?* How might fraud be concealed within our business systems?* How can we incorporate the fraud theory into our audit approach?* How should we use fraud auditing to detect fraud? Anticipate the red flags of fraud before they appear. Fraud Risk Assessment: Building a Fraud Audit Program provides sound advice that auditors and accountants will find invaluable.
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Fraud Risk Assessment : Building a Fraud Audit Program ~ Author: Leonard W. Vona Date: 27 May 2008 Publisher: John Wiley & Sons Inc Language: English Format: Hardback::224 pages ISBN10: 047012945X ISBN13: 9780470129456 Filename: fraud-risk-assessment-building-a-fraud-audit-program.pdf Dimension: 167x 239x 22mm::482g 167x 239x 22mm::482g
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Audit Checklist: How to Conduct an Audit Step by Step ~ Audit programs, especially those for processes that have never been audited before, should have multiple levels of review and buy-in before being finalized and allowing fieldwork to begin. The following individuals should review and approve the initial audit program and internal audit planning procedures before the start of fieldwork:
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How to Follow Risk Assessment Procedures in an Audit - dummies ~ A client’s contribution to audit risk — the risk of a material misstatement existing in the financial records due to errors and fraud — influences your firm’s plans regarding what audit evidence is necessary and which personnel will be assigned to the job. With higher risk comes the need for more involved audit risk procedures.
Fraud Risk Assessments and COSO's / Deloitte US ~ The purpose and structure of fraud risk assessments. Although a majority of public companies have adopted the 2013 Internal Control – Integrated Framework (the Framework), published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), approximately one in four have remained with the original 1992 framework or have not disclosed which framework they have followed. 1
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