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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 165 / 352

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© D.L. Crumbley

Some Take-Aways

Need to really understand the business unit. What they really do.

Have a mandatory vacation policy.

Rotation of assignments.

Have a written/signed ethics policy.

Do things differently each time you audit a unit.

Do not tell client what you are doing.

Hard to find fraud in the books. Look/listen. Look for life style changes.

Do not rely on internal controls to deter fraud.

Auditors should have control of the confirmation process.

When checking endorsements, be careful with the ones with only the account number (may have a fake name on the account).

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