In this episode of THE SAMPLE, Leita Hart-Fanta, CPA discusses the three big steps in the process of auditing for fraud.
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.
Auditors Save the World! Micheal Giles
In this episode of Auditors Save the World, podcast host Leita Hart-Fanta, CPA interviews auditing superhero, Micheal Giles. In a world where data can make or break the dreams of our furry friends, one hero saw what others missed. Meet Micheal Giles, the keen-eyed champion who spotted a blip in licensing data that others overlooked. […]
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 […]
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 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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