Appendixes
The following appendixes contain fraud audit programs that are intended to illustrate how to use the techniques identified throughout the book:
Appendix A: Fraud Audit Program: Payroll—Illustrates a complete fraud audit program, including the definition of terms, fraud risk structure, and the red flag decision tree.
Appendix B: Fraud Audit Program: Disbursements—Illustrates the red flag approach and the associated fraud audit steps.
Appendix C: Fraud Audit Program: Procurement—Illustrates the red flag approach and the associated fraud audit steps.
Appendix D: Fraud Audit Program: Inventory—Illustrates the linking of the data mining and audit procedures to the fraud scenarios.
Appendix E: Fraud Audit Planning Program: Revenue Recognition—Illustrates a fraud audit planning program for revenue recognition audit programs.
Appendix F: Checklist of Inherent Scheme Structure—Easy reference of the inherent fraud schemes listed in the book.
Appendix G: Fraud Audit Matrix—Document used to link the fraud scenario to the audit program.
Recognizing diverse approaches, these documents are intentionally designed utilizing different formats and styles.
