Principles of Audit Surveillance

Front Cover
R.T. Edwards, Inc., 2005 - Business & Economics - 380 pages
The logic and language of auditing for fraud. This book is a revised and condensed version of the groundbreaking classic in which Cardwell introduces a comprehensive system for detection and deterrence of "inside theft." Inside theft is the fraudulent transfer of value from owners, undertaken by employees for their own benefit or that of their accomplices. Audit surveillance, but one component of this system, is a strategy centered on the books and records of the firm that uses incisive tests of limited scope to detect the evidences of inside theft. In short, it is a risk-based application of the common sense notion that to detect something, one must test for it. Includes both broad accounting theory on employee fraud as well as procedures used by auditors in the detection of complements, fraudulent credits, and certain forms of conversions; such as tests of reasonableness, verification methods (corroborative procedures), conversion surveillance, and oral inquiry.
 

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Contents

GENERAL
1
The Social Problem
12
continued
14
THEORETICAL CONCEPTS OF INSIDE THEFT
18
The Accounting Concept of Larcenous Thefts
25
The Accounting Concepts of Legal Miscellaneous Thefts
38
Impact of Theft and Concealment on the Accounts The Manipulation Equation
46
General Aspects of Conversion Outside Conversion of Checks
64
Use of Disassociation in Concealment
162
Devices to Bridge the Critical Period
170
PRACTICE OF AUDITSURVEILLANCE
183
Orientation of Audit Surveillance
200
Classification of Audit Surveillance Methods and General Observations
207
Tests of Reasonableness Trend and Proportional Analysis
217
The Technique of Oral Inquiry
221
Verification Methods The Corroborative Techniques
223

Inside Conversions of Checks and Conversions of Merchandise
73
Working Paper Application of Manipulation Equation
81
Working Paper Application of Manipulation Equation
94
The Nature of Manipulations
102
Classification of Fictional Manipulations Permanent Account Manipulations
116
Temporary Account Manipulations
136
Manipulations of Inventories
145
Verification of Bookkeeping Processes
245
Conversion Surveillance
271
The Technique of Oral Inquiry
293
Development of an Audit Surveillance Program
300
Appendix B The Efficacy of Tests by Lewis A Carman
308
Appendix B The Efficacy of Tests by Lewis A Carman
321
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