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When testing for fraudulent hours or fraudulent expense reports

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When testing for fraudulent hours or fraudulent expense reports

When testing for fraudulent hours or fraudulent expense reports

▸ it is easy for the auditor to discover fraudulent hours because of the abundance of available evidence.

▸ it is difficult to prevent fraud in these two areas with adequate internal controls.

▸ management falsification of expense reports can be an indicator of disregard for internal controls and the potential for fraud in other areas.

▸ examining payroll records for approval is an important substantive test of transactions to uncover fraudulent hours.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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tsk Author

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Helped a lot

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Brilliant ツ

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