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AICPA Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls
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AICPA Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls
by Glenn Helms
Purchasing, Inventory, and Cash Disbursements
Chapter 1 The Acquisitions Cycle: Ordering, Receiving, and Warehousing
The Acquisitions Cycle
Ordering
Receiving and Warehousing
Variations of the Typical Acquisitions Cycle
Manufacturing Environment
Retail Environment
Services
Smaller Entity
Internal Controls in the Ordering, Receiving, and Warehousing Processes
Errors, Fraud, and Controls
Control Matrix
Summary
Practice Questions
Chapter 2 Cash Disbursements Cycle
Cash Disbursements
Typical Cash Disbursements System
Internal Controls in the Example Retail System
Errors, Fraud, and Controls
Control Matrix
Services
Electronic Data Interchange (EDI) Overview
Cash Disbursements Fraud Statistics
Cash Disbursement Frauds Other Than Billing
Cash Register Disbursement Frauds and Theft of Cash on Hand
Summary
Practice Questions
Chapter 3 Payroll and Expense Reimbursement Cycles
Payroll System
Internal Controls in the Example Payroll System
Additional Payroll System Controls
Control Matrix
Other Compensation Methods
Other Payroll Compensation Issues
Summary
Chapter 4 External Auditing and Forensic Investigations: Conceptual and Procedural Differences
Overview
Differences Between External Audit and Forensic Procedures and Principles
Summary
Glossary
Solutions
Chapter 1
Chapter 2
Chapter 3
Chapter 4
EULA
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AICPA Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls
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