LEADER 02618nam 2200505 450 001 9910821841303321 005 20200520144314.0 010 $a1-119-51440-1 010 $a1-119-51434-7 010 $a1-119-51439-8 035 $a(CKB)4340000000261536 035 $a(Au-PeEL)EBL5325876 035 $a(CaPaEBR)ebr11532439 035 $a(CaSebORM)9781119514350 035 $a(MiAaPQ)EBC5325876 035 $a(OCoLC)1029200070 035 $a(EXLCZ)994340000000261536 100 $a20180410h20172017 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aFrequent frauds found in governments and not-for-profits /$fLynda Dennis 205 $a1st edition 210 1$aDurham, North Carolina :$cAssociation of International Certified Acoountants, Inc.,$d2017. 210 4$dİ2017 215 $a1 online resource (197 pages) 311 $a1-119-51435-5 330 $aRecognizing 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. 606 $aFinance, Public$xAuditing 606 $aGovernment business enterprises$xAuditing 606 $aNonprofit organizations$xAuditing 615 0$aFinance, Public$xAuditing. 615 0$aGovernment business enterprises$xAuditing. 615 0$aNonprofit organizations$xAuditing. 676 $a352.4390285574 700 $aDennis$b Lynda$01601781 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910821841303321 996 $aFrequent frauds found in governments and not-for-profits$93925536 997 $aUNINA