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Purchasing, Inventory, and Cash Disbursements

Common Frauds and Internal Controls

Glenn Helms (Autor)

Buch | Softcover

144 Seiten

2018
John Wiley & Sons Inc (Verlag)
978-1-119-51226-4 (ISBN)

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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

Glenn Helms, Ph.D., CPA, CISA, CIA, CFF, CITP, was the Arthur Young Fellow in IT Auditing at the University of Houston and has served as Director of Certification for the International Certified Information Systems Auditor program. He has served on numerous national and international academic and professional committees including the American Institute of Certified Public Accountant's Auditing Standards Board's Computer Auditing Subcommittee and its Specialized Accreditation Board. Dr. Helms has presented over 2,000 professional seminars throughout North and South America, Europe, and Asia. He has published over 60 articles in a wide range of practitioner and academic journals and has served on the editorial advisory boards of several national and international journals. His books address security, controls and fraud in a variety of environments.

Chapter 1 The Acquisitions Cycle: Ordering, Receiving, and Warehousing 1-1

The Acquisitions Cycle 1-2

Ordering 1-3

Receiving and Warehousing 1-7

Variations of the Typical Acquisitions Cycle 1-10

Manufacturing Environment 1-11

Retail Environment   1-12

Services 1-13

Smaller Entity 1-14

Internal Controls in the Ordering, Receiving, and Warehousing Processes 1-15

Errors, Fraud, and Controls   1-17

Control Matrix   1-20

Summary   1-23

Practice Questions   1-24

Chapter 2 Cash Disbursements Cycle 2-1

Cash Disbursements   2-2

Typical Cash Disbursements System 2-3

Internal Controls in the Example Retail System 2-10

Errors, Fraud, and Controls   2-12

Control Matrix 2-17

Services 2-18

Electronic Data Interchange (EDI) Overview 2-19

Cash Disbursements Fraud Statistics 2-20

Cash Disbursement Frauds Other Than Billing 2-22

Cash Register Disbursement Frauds and Theft of Cash on Hand 2-26

Summary 2-27

Practice Questions   2-28

Chapter 3 Payroll and Expense Reimbursement Cycles 3-1

Payroll System 3-3

Internal Controls in the Example Payroll System 3-9

Additional Payroll System Controls 3-11

Control Matrix 3-15

Other Compensation Methods 3-16

Other Payroll Compensation Issues 3-17

Summary 3-21

Chapter 4 External Auditing and Forensic Investigations: Conceptual and Procedural Differences   4-1

Overview 4-2

Differences Between External Audit and Forensic Procedures and Principles 4-4

Summary 4-9

Glossary

Index

Solutions

Chapter 1 Solutions 1

Chapter 2 Solutions 3

Chapter 3 Solutions 6

Chapter 4 Solutions 7

Erscheinungsdatum	02.08.2018
Reihe/Serie	AICPA
Verlagsort	New York
Sprache	englisch
Maße	216 x 272 mm
Gewicht	324 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
ISBN-10	1-119-51226-3 / 1119512263
ISBN-13	978-1-119-51226-4 / 9781119512264
Zustand	Neuware