1.

Record Nr.

UNINA9910270960303321

Autore

Dennis Lynda

Titolo

Fraud risk in governmental and not-for-profit organizations / / by Lynda Dennis

Pubbl/distr/stampa

Durham, North Carolina : , : AICPA, , 2017

©2017

ISBN

1-119-50911-4

1-119-50903-3

1-119-50908-4

Edizione

[1st edition]

Descrizione fisica

1 online resource (139 paoges) : color illustrations

Disciplina

352.4390285574

Soggetti

Finance, Public - Auditing

Administrative agencies - Auditing

Nonprofit organizations - Auditing

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Information -- 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.

Sommario/riassunto

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.