ریسک تقلب در سازمان‌های دولتی و غیرانتفاعی

This book uses a combination of explanations and examples to help you understand the frauds most common in governments and nonprofits, as well as what prevention and detection procedures are most effective in responding to these fraud risks. It also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations. Intro -- Title page -- Copyright -- Chapter 1 Introduction -- Overview -- Introduction -- General Warning Signs of Fraud -- Ways to Prevent, Detect, or Deter Fraud -- Summary -- Practice Questions -- Chapter 2 The Governmental and Not-for-Profit Environments -- Unique Characteristics of the Governmental Environment -- Governmental Organizations -- Unique Characteristics of the Not-for-Profit Environment -- Governmental Financial Reporting Objectives and Users -- Not-for-Profit Financial Reporting Objectives and Users -- Summary -- Practice Questions -- Chapter 3 The Auditor's Consideration of Fraud in a Financial Statement Audit -- Auditor Responsibilities and Marketplace Expectations -- Fraud Risk Factors in Governmental and Not-for-Profit Entities -- Fraud and the Auditor: An Overview -- The Auditor's Responsibilities Related to Fraud -- Application of AU-C Section 240 to Audits of Governmental and Not-for-Profit Entities -- Summary -- Practice Questions -- Chapter 4 Where Fraud Occurs in Governmental and Not-for-Profit Organizations -- Where Fraud Occurs -- Where Fraud Occurs in Governmental Organizations -- Where Fraud Occurs in Not-for-Profit Entities -- Fraud Risks in Governmental and Not-for-Profit Entities -- Management Override -- Planning Considerations in Audits of Governmental and Not-for-Profit Entities -- Summary -- Practice Questions -- Chapter 5 Fraud Schemes Found in Governmental and Not-for-Profit Organizations -- Fraudulent Financial Reporting Schemes -- Fraudulent Financial Reporting Revenue Recognition -- Fraudulent Financial Reporting Functional and Fund Classifications -- Misappropriation of Assets Overview -- Misappropriation of Assets Common Fraud Schemes -- Misappropriation of Assets Common Fraud Schemes Procurement and Contracting The Governmental and Not-for-Profit Environments -- The Auditor's Consideration of Fraud in a Financial Statement Audit -- Where Fraud Occurs in Governmental and Not-for-Profit Organizations -- Fraud Schemes Found in Governmental and Not-for-Profit Organizations -- Exempt Organizations Glossary -- Solutions -- Learn More.