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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 123 / 352

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© D.L. Crumbley

Anti-Fraud Program

An auditor must perform “company-wide anti-fraud programs and controls and work related to other controls that have a pervasive effect on the company, such as general controls over the company’s electronic data processing.”

Further, the auditor must “obtain directly the ‘principle evidence’ about the effectiveness of internal controls.”

Source: PCAOB Briefing Paper, Proposed Auditing Standards, October 7, 2003.

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The world is not the way they tell you it is.

Adam Smith, in the “Money Game.”

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