Index
Accessories after the fact
Accountability, and control points
Accountants
expectation gap and
forensic accounting and
fraud risks and
independence of
Koval privilege and
oversight responsibility of
reasons for failure of
Accounting
“assets minus liabilities equals equity” formula in
bookkeeping controls in
computerized fraud techniques in
creative approaches to
deceptive data in
EARLS (expenses, assets, revenues, liabilities, and stockholder equity) in
economic transactions covered by
employees involved in
fraud detection, deterrence, and prevention and understanding of
inventory systems in
LASER (liabilities, assets, stockholders’ equity, expenses, and revenues) in
operating expenses in
people inside and outside an organization manipulating
potential frauds involving
sale of goods in
timing issues in
typical cycle in
Accounting creed
Accounting information system (AIS)
Accounting irregularities
Accounting Standard Codification 450
Accounts payable
Accounts receivable
cash flow and
control points involving
cross receivable analysis of
as current assets
fictitious sales as
flowchart for
fraud involving
GAAP rules and
monitoring for daily change
personnel handling
reconciliation of
T account analysis of
Accounts receivable valuation
Accrual-basis accounting
Accruals-to-assets ratio
Adelphia
Adjusting journal entries
Advanced recording of revenue
Age (generation), and motivation
Ahold NV
AIG
Allowance method
Alternative Fines Act
American Institute of Certified Public Accountants ...
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