Index
Allowance programs
Altered document
American Institute of Certified Public Accountants (AICPA)
consideration of fraud via SAS 99
American Society for Testing and Materials (ASTM) Standard E444-09
Asset misappropriation
example
in program management fraud
disguised purchases
false expenditures
income skimming
overbilling
loss calculations for
Assumed identity entity
Auditing standards
Institute of Internal Auditors (IIA)
guidelines regarding fraud
recognition of fraud
international
SAS 99
analytical procedures
brainstorming session
communicating with management
discrepancies in accounting records
interviewing
professional skepticism
risk assessment
Yellow Book (GAGAS)
“Ethical Principles in Government Auditing”
fieldwork and financial reporting standards
“Performance Audits”
“The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements” (IAASB)
Avoidance strategies
Awareness Theory Methodology (ATM) approach
Bid rigging
Bidding corruption
bid avoidance
contract amendment
exigency purchase
sole source
split bids
structured purchasing
bidding exclusion
false statements
favoring of key control points
management override
Bill-and-hold procedures
Billing schemes
Brainstorming
case study
outcomes from
purpose of
free-flow approach to
leading the session
red flag matrix
when to brainstorm
establishing audit scope
fraud audit approach
fraud scenario boundaries
Bribery
Business processes and internal controls
Channel stuffing
Classifying fraud
business system ...
