02618nam 2200505 450 991082184130332120200520144314.01-119-51440-11-119-51434-71-119-51439-8(CKB)4340000000261536(Au-PeEL)EBL5325876(CaPaEBR)ebr11532439(CaSebORM)9781119514350(MiAaPQ)EBC5325876(OCoLC)1029200070(EXLCZ)99434000000026153620180410h20172017 uy 0engurcnu||||||||rdacontentrdamediardacarrierFrequent frauds found in governments and not-for-profits /Lynda Dennis1st editionDurham, North Carolina :Association of International Certified Acoountants, Inc.,2017.©20171 online resource (197 pages)1-119-51435-5 Recognizing fraudulent or deceptive practices is not always easy. What common frauds occur in governments and not-for-profits and how can they be avoided? Illustrating common frauds that make headlines and damage the reputations of government and not-for-profit entities, this title allows accountants to sharpen their forensic skills and uncover and avoid fraudulent activities. It provides an informative case study approach to real world situations. This title will show accountants how to do the following: Determine how interim fraudulent reporting may affect planned reliance on internal controls and any related audit procedures. Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse. Apply potential ways to follow up on noted indications of fraud, abuse, and weaknesses in internal control. Determine how management override of internal controls can lead to possible fraud. Analyze how bribes and kickbacks may occur. Identify how donated assets and capital assets in general might be misappropriated.Finance, PublicAuditingGovernment business enterprisesAuditingNonprofit organizationsAuditingFinance, PublicAuditing.Government business enterprisesAuditing.Nonprofit organizationsAuditing.352.4390285574Dennis Lynda1601781MiAaPQMiAaPQMiAaPQBOOK9910821841303321Frequent frauds found in governments and not-for-profits3925536UNINA