Principles of Audit Surveillance (Reprise Edition)

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9781930217133: Principles of Audit Surveillance (Reprise Edition)
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The logic and language of auditing for fraud. A revised and condensed version of the groundbreaking 1960 classic in which Cardwell introduced a comprehensive strategy for detection and deterrence of "inside theft" (the fraudulent transfer of value from owners, undertaken by employees for their own benefit or that of their accomplices). One of six components of this strategy, audit surveillance is centered on the accounting system, grounded in the proprietorship equation, and includes techniques used by auditors in detection of complements, fraudulent credits, and certain forms of conversion; including tests of reasonableness, verification methods, conversion surveillance, and oral inquiry.

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"The imposition of a burden of discovery and action on the employer is the essence of the accounting concept of the theft act. The theft act creates a situation whereby, without any further fraudulent act by the thief, the employer will suffer loss unless he takes action (a) to effect recovery from the thief or (b) to arrest a fraudulent chain of routine that has been put into motion by the thief."

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Cardwell, Harvey
Published by R.T. Edwards, Inc. (2005)
ISBN 10: 1930217137 ISBN 13: 9781930217133
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Harvey Cardwell
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ISBN 10: 1930217137 ISBN 13: 9781930217133
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