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 […]
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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 […]
The Key to Good Audits
The GAO mentions audit objectives 120 times in chapter 6 of the Yellow Book for a reason! Your audit success hinges on your ability to define a finite, auditable objective. Click the video image below to view this very short video on the subject and take a look at the attached whitepaper below on audit […]
Chapter 2: Grounding the Green Book in Reality
Objectives: Identify reasons why most organizations do not achieve the ideal internal control structure described in the the Green Book The Green Book describes control nirvana Art of Finding 8 hours of Yellow Book credit. Interactive and in Austin! Register here. The GAO Green Book lays out an ideal control structure – a nirvana for […]
Internal controls a la GAO’s Green Book
Hi Lovely Readers! I am beginning a book on internal controls… more specifically the GAO’s take on internal controls… and I thought I’d share it with you chapter by chapter as I get them drafted. Chapter 1 Internal Controls à la GAO’s Green Book Objectives: Identify the purpose of the GAO’s Green Book Identify the […]
How much backup do we need for that statement?
Do you believe that every statement in your audit report needs to be backed up with evidence? Some auditors do and some don’t. Essential Audit Skills in Austin October 28 & 29, 2015 Register here. The word “every” is troublesome, isn’t it? Most statements need backup – but not “every” statement does. For instance, the […]
When is the yellow book applicable?
Please enjoy this post from 2012 answering an inquiring customer’s email: Here is a question I received VIA email last week that might help you… Leita, I have heard you speak at some of the seminars and enjoy your newsletter. I have a question concerning City and hospital audits. (The hospitals are either hospital districts […]
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