In this episode of THE SAMPLE, Leita Hart-Fanta, CPA discusses how to fight the bureaucracy.
fraud
What Is the Fraud Tree?
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA explains what the fraud triangle is. She provides a brief explanation of each of the three sides of the triangle.
5 Reasons Why Auditors Fail to Detect Fraud
Whenever a financial scandal occurs everyone wonders why auditors fail to detect fraud. But is it reasonable to lay the onus on auditors? No, it isn’t.
Auditing for Fraud Detection
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA discusses the three big steps in the process of auditing for fraud.
The Difference Between Fraud, Waste and Abuse
The difference between fraud, waste and abuse is a matter of degrees. Only fraud is a reportable condition under Yellow Book standards.
Little frauds are a big deal in government.
Please enjoy Chapter 1 of An Auditor’s Responsibilities for Fraud in the Government Environment, available at Yellowbook-CPE.com. Objectives: Differentiate between auditing for fraud in the government environment and auditing for fraud in the commercial environment Fraud – it’s a costly thing! Whether it is committed in the government environment or the commercial environment, those who practice […]
Expense Reimbursement Fraud Schemes
We are still working through the cash disbursement schemes mentioned in the fraud tree. For a picture of the fraud tree, see this link: http://www.acfe.com/fraud-tree.aspx. Last time we discussed the categories of fraudulent disbursements, we covered payroll schemes and billing schemes. This time we will cover the third out of five schemes classified by the Certified […]
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 […]
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