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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 279 / 352

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© D.L. Crumbley

Forensic Auditing Steps

Count the Petty Cash Twice in a Day

Investigate Suppliers (Vendors)

Investigate Customers’ Complaints.

Examine Endorsements on Canceled Checks

Add Up the Accounts Receivable Subsidiary

Audit General Journal Entries

Match Payroll to Life and Medical Insurance Deductions

Source: Jack C. Robertson, Fraud Examination for Managers and Auditors, Austin, TX: Viesca Books, 2000, pp. 213-216.

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