How you determine which concepts to evaluate to “consider fraud” and how to integrate fraud into your audit program is a challenge that is easily solved if you approach it with the scope and objectives of your audit clearly defined.
Fraud Auditing, Detection, and Prevention Blog
The Fraud Plan: Misappropriation in Payroll
Jul 2, 2018 10:48:00 AM / by Leonard W. Vona posted in Fraud Risk Statements, Fraud Auditing, ...