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FraudAuditingChapter11FraudAuditingChapter11LearningObjective1Definefraudanddistinguishbetweenfraudulentfinancialreportingandmisappropriationofassets.LearningObjective1DefinefraTypesofFraud
Fraudulentfinancialreporting
MisappropriationofassetsTypesofFraudFraudulentfinaLearningObjective2Describethefraudtriangleandidentifyconditionsforfraud.LearningObjective2DescribetTheFraudTriangleIncentives/PressuresOpportunitiesAttitudes/RationalizationTheFraudTriangleIncentives/PExamplesofRiskFactors
forFraudulentReporting
Financialstabilityorprofitabilityisthreatenedby economic,industry,orentityoperatingconditions
Excessivepressureexistsformanagementto meetdebtrequirements
PersonalnetworthismateriallythreatenedIncentives/Pressures:ExamplesofRiskFactors
forFExamplesofRiskFactors
forFraudulentReporting
Therearesignificantaccountingestimatesthat aredifficulttoverify
Thereisineffectiveoversightoverfinancial reporting
Highturnoverorineffectiveaccountinginternal audit,orinformationtechnologystaffexistsOpportunities:ExamplesofRiskFactors
forFExamplesofRiskFactors
forFraudulentReporting
Inappropriateorinefficientcommunication andsupportoftheentity’svaluesisevident
Ahistoryofviolationsoflawsisknown
Managementhasapracticeofmaking overlyaggressiveorunrealisticforecastsAttitudes/Rationalization:ExamplesofRiskFactors
forFExamplesofRiskFactors
forMisappropriationofAssets
Personalfinancialobligationscreatepressure tomisappropriateassets
Adverserelationshipsbetweenmanagement andemployeesmotivateemployeesto misappropriateassetsIncentives/Pressures:ExamplesofRiskFactors
forMExamplesofRiskFactors
forMisappropriationofAssets
Thereisapresenceoflargeamountsofcash onhandorinventoryitems
Thereisaninadequateinternalcontrolover assetsOpportunities:ExamplesofRiskFactors
forMExamplesofRiskFactors
forMisappropriationofAssets
Disregardfortheneedtomonitororreduce riskofmisappropriatingassetsexists
ThereisadisregardforinternalcontrolsAttitudes/Rationalization:ExamplesofRiskFactors
forMLearningObjective3Understandtheauditor’sresponsibilityforassessingtheriskoffraudanddetectingmaterialmisstatementsduetofraud.LearningObjective3UnderstandAssessingtheRiskofFraudSAS99providesguidancetoauditorsinassessingtheriskoffraud.SAS1statesthat,inexercisingprofessionalskepticism,anauditor“neitherassumesthatmanagementisdishonestnorassumesunquestioned
honesty.”AssessingtheRiskofFraudSASSourcesofInformationGathered
toAssessFraudRisksCommunicationamongauditteamInquiriesofmanagementRiskfactorsAnalyticalproceduresOtherinformationIdentifiedrisksofmaterialmisstatementsduetofraudSourcesofInformationGathereDocumentingFraudAssessment
Discussion
Specificrisks
Procedures
Reasons
Results
Otherconditions
NatureofcommunicationsDocumentingFraudAssessmentDLearningObjective4Identifycorporategovernanceandothercontrolenvironmentfactorsthatreducefraudrisks.LearningObjective4IdentifycCorporateGovernanceOversight
toReduceFraudRisks1. Cultureofhonestyandhighethics2. Management'sresponsibility toevaluaterisksoffraud3. AuditcommitteeoversightCorporateGovernanceOversightExampleElementsforaCodeofConduct
Organizationalcodeofconduct
Generalemployeeconduct
Conflictsofinterest
Outsideactivities,employment,anddirectorshipsExampleElementsforaCodeofExampleElementsforaCodeofConduct
Relationshipswithclientsandsuppliers
Gifts,entertainment,andfavors
Kickbacksandsecretcommissions
OrganizationfundsandotherassetsExampleElementsforaCodeofExampleElementsforaCodeofConduct
Organizationrecordsandcommunications
Dealingwithoutsidepeopleandorganizations
Promptcommunications
PrivacyandconfidentialityExampleElementsforaCodeofOrganizationalFactorsContributingtoRiskofFraud200319981994CollusionbetweenemployeesandthirdpartiesInadequateinternalcontrolsManagementoverrideofinternalcontrols483133395859313636OrganizationalFactorsContribOrganizationalFactorsContributingtoRiskofFraudCollusionbetweenemployeesandmanagementLackofcontrolovermanagementbydirectorsIneffectiveornonexistentethicsorcomplianceprogram151923121161087200319981994OrganizationalFactorsContribLearningObjective5Developresponsestoidentifiedfraudrisks.LearningObjective5DevelopreRespondingtotheRiskofFraudChangetheoverallconductoftheaudittorespondtoidentifiedfraudrisks.Designandperformauditprocedurestoaddressidentifiedrisks.Designandperformprocedurestoaddresstheriskofmanagementoverrideofcontrols.RespondingtotheRiskofFrauLearningObjective6Recognizespecificfraudriskareasanddevelopprocedurestodetectfraud.LearningObjective6RecognizeRatesofFraudOccurrence20031998Theftofassets4922Checkfraud4026Expenseaccountabuse3613Creditcardfraud2013Payrollfraud123RatesofFraudOccurrence20031RatesofFraudOccurrence20031998Conflictofinterest129Inventorytheft1111Kickbacks96Financialreportingfraud73RatesofFraudOccurrence20031SpecificFraudRiskAreas
Inventoryfraudrisks
Revenueandaccountsreceivablefraudrisks
Purchasesandaccountspayablefraudrisks
OtherareasoffraudriskSpecificFraudRiskAreasInveLearningObjective7Understandinterviewtechniquesandotheractivitiesafterfraudissuspected.LearningObjective7UnderstandMethodsofUncoveringFraudInternalcontrolsInternalauditNotificationbyemployeeAccidentAnonymoustipNotificationbycustomerNotificati
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