You have no items in your shopping cart.

Frequent Frauds Found in Governments and Not-for-Profits

Frequent Frauds Found in Governments and Not-for-Profits

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781119514350
  • Published In: April 2018
  • Format: Paperback , 192 pages
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 850.00

HKD 824.50 Save HKD 25.50 (3%)

Delivery Time: around 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
OR
  • Description 
  • Contents 
  • Author 
  • Details

    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.
  • Overview Overview-1

    A Roadmap for Today’s Course Overview-1

    Chapter 1 1-1

    Case 1: Interim Financial Reporting 1-1

    Chapter 2 2-1

    Case 2: Misappropriation of Benefits 2-1

    Chapter 3 3-1

    Case 3: Personnel Fraud 3-1

    Chapter 4 4-1

    Case 4: Grant Expense Allocations 4-1

    Chapter 5 5-1

    Case 5: Management Override 5-1

    Chapter 6 6-1

    Case 6: Pledges and Contributions 6-1

    Chapter 7 7-1

    Case 7: Personal Use of Public Assets 7-1

    Chapter 8 8-1

    Case 8: Fictitious Employees 8-1

    Chapter 9 9-1

    Case 9: Misappropriation of Assets 9-1

    Chapter 10 10-1

    Case 10: Donated Assets 10-1

    Chapter 11 11-1

    Case 11: Procurement Cards 11-1

    Chapter 12 12-1

    Case 12: Overtime Fraud 12-1

    Appendix A A-1

    AU-C Section 240 A-1

    Appendix B B-1

    Other Sources of Information B-1

    Other Sources of Information B-3

    Glossary Fraud Glossary 1

    Index Index 1

    Solutions Solutions 1

    Chapter 1 Solutions 1

    Chapter 2 Solutions 3

    Chapter 3 Solutions 4

    Chapter 4 Solutions 6

    Chapter 5 Solutions 7

    Chapter 6 Solutions 8

    Chapter 7 Solutions 9

    Chapter 8 Solutions 10

    Chapter 9 Solutions 11

    Chapter 10 Solutions 12

    Chapter 11 Solutions 13

    Chapter 12 Solutions 15

    Recent Developments

    Users of this course material are encouraged to visit the AICPA website at www.aicpa.org/CPESupplements to access supplemental learning material reflecting recent developments that may be applicable to this course. The AICPA anticipates that supplemental materials will be made available on a quarterly basis. Also available on this site are links to the various “Standards Trackers” on the AlCPA’s Financial Reporting Center which include recent standard-setting activity in the areas of accounting and financial reporting, audit and attest, and compilation, review and preparation.

  • Lynda Dennis, CPA, is a professor at the University of Central Florida. She is a former director of finance for the city of Maitland, Florida, where she was responsible for all finance functions including risk management, procurement policies and procedures, investment of City funds, and internal and external financial and operational reporting. Prior to that she was assistant to the chief financial officer-special projects for the city of Orlando, Florida, where she was responsible for assisting the CFO in debt issuance including variable and fixed, new money and refundings, hedge transactions, arbitrage issues and compliance; project financing negotiations for public/private partnerships; cash flow projections for projects; and, preparation, analysis and presentation of cost-benefit studies.

You may also be interested in these books:

Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: HKD 535.00

HKD 518.95 Save HKD 16.05 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
HKD 3,300.00
Butterworths Hong Kong Immigration Law Handbook, 4th Edition
Butterworths Hong Kong Immigration Law Handbook, 4th Edition

List Price: HKD 1,400.00

HKD 1,358.00 Save HKD 42.00 (3%)

Hong Kong Conveyancing Law, 9th Edition
Hong Kong Conveyancing Law, 9th Edition

List Price: HKD 2,000.00

HKD 1,940.00 Save HKD 60.00 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: HKD 3,198.00

HKD 3,102.06 Save HKD 95.94 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: HKD 2,843.00

HKD 2,757.71 Save HKD 85.29 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: HKD 3,500.00

HKD 3,395.00 Save HKD 105.00 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: HKD 2,000.00

HKD 1,940.00 Save HKD 60.00 (3%)

Butterworths Hong Kong Company Law Handbook, 25th Edition
Butterworths Hong Kong Company Law Handbook, 25th Edition

List Price: HKD 4,500.00

HKD 4,365.00 Save HKD 135.00 (3%)

Hong Kong Family Court Practice, 4th Edition
Hong Kong Family Court Practice, 4th Edition

List Price: HKD 2,700.00

HKD 2,619.00 Save HKD 81.00 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: HKD 1,700.00

HKD 1,649.00 Save HKD 51.00 (3%)

Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition
Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition

List Price: HKD 2,100.00

HKD 2,037.00 Save HKD 63.00 (3%)

Chitty On Contracts: Hong Kong Specific Contracts (7th Edition) (Hardcopy + e-Book)
Chitty On Contracts: Hong Kong Specific Contracts (7th Edition) (Hardcopy + e-Book)

List Price: HKD 8,995.00

HKD 8,725.15 Save HKD 269.85 (3%)

Hong Kong Company Secretary Checklist
Hong Kong Company Secretary Checklist

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Butterworths Hong Kong Securities Law Handbook, 7th Edition
Butterworths Hong Kong Securities Law Handbook, 7th Edition

List Price: HKD 3,700.00

HKD 3,589.00 Save HKD 111.00 (3%)

Butterworths Hong Kong Employment Law Handbook, 7th Edition
Butterworths Hong Kong Employment Law Handbook, 7th Edition

List Price: HKD 2,300.00

HKD 2,231.00 Save HKD 69.00 (3%)

Cross-Border Mergers and Acquisitions and Financing, 4th Edition
Cross-Border Mergers and Acquisitions and Financing, 4th Edition

List Price: HKD 1,800.00

HKD 1,746.00 Save HKD 54.00 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 5th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 5th Edition

List Price: HKD 2,000.00

HKD 1,940.00 Save HKD 60.00 (3%)

Hong Kong Basic Law Handbook, 3rd Edition
Hong Kong Basic Law Handbook, 3rd Edition

List Price: HKD 2,000.00

HKD 1,940.00 Save HKD 60.00 (3%)