Here is the short response that I sent to the GAO on the 2017 exposure draft of GAGAS. The deadline for comments is July 6. Please send your comments to YellowBookComments@gao.gov. 6/20/17 GAO GAGAS Team – Thank you for giving the audit community a chance to comment. I am in the relatively unique position of having the […]
Fraudulent Disbursements – Billing Schemes and Payroll Schemes
More in the series on getting to know the fraud tree better. To get a better sense of where we are on the fraud tree and which branch we are talking about in this newsletter, please see the entire fraud tree at http://www.acfe.com/fraud-tree.aspx. Learn to do good; seek justice, correct oppression; bring justice to the […]
Misappropriation of Cash: Larceny & Skimming
More in the series on getting to know the fraud tree better. To get a better sense of where we are on the fraud tree and which branch we are talking about in this newsletter, please see the entire fraud tree at http://www.acfe.com/fraud-tree.aspx. Objectives: Differentiate between skimming schemes Differentiate between schemes to misappropriate cash “I was […]
Fraud Risk Factors a.k.a. the Fraud Triangle
In our last chapter, we discussed the fraud tree – a taxonomy of fraud created by the Certified Fraud Examiners. Now we are going to look at another model created by the Certified Fraud Examiners which is also mentioned in the GAO’s Green Book – the fraud triangle. The GAO’s Green Book calls the three […]
Fraud Risk per the GAO’s Green Book
Just because you’re unaware of the risk, doesn’t mean it isn’t there Just because you aren’t conscious of something dangerous, doesn’t mean it isn’t lurking. One of the most important themes of the GAO’s Green Book (and the 2013 COSO model it is sourced from) is consciousness. Instead of just playing along with the crowd […]
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