-
How to Audit Payroll: Ghost Employees, Off-Cycle Payments and a Worked Engagement
A practitioner’s guide to auditing payroll: the risk map, an eight-control starter RCM, a 12-test program, the ghost and leaver analytics, MidState Beverage’s worked engagement test by test,…
Updated
·
20–29 minutes -
How to Audit Journal Entries: The Management Override Lens, With a Worked Year-End Run
Journal entry testing as the anti-override control: the completeness proof, the fourteen-criterion risk-scoring library, the three-layer selection strategy, the four questions to ask of every entry, top-side entries,…
Updated
·
19–28 minutes -
How to Audit Accounts Payable: Risks, Controls, a 14-Test Program and a Worked Engagement
The internal auditor’s guide to accounts payable: where the risk concentrates in procure-to-pay, a ten-control starter matrix, a fourteen-test program with attributes, the analytics that find real dollars,…
Updated
·
23–34 minutes -
Fraud Risk Management: The Complete Guide to Assessment, Controls and Audit’s Role
Fraud risk management for internal auditors and the managers who run programmes: how fraud is classified, why it happens, the COSO and ACFE five-principle framework, a scheme-level fraud…
Updated
·
22–32 minutes -
UK Fraud and Corruption: Internal Audit’s Anti-Fraud Role
Fraud and corruption are not new phenomena in the United Kingdom, but recent regulatory developments and heightened public awareness underscore the urgent need for strong preventive measures. High-profile…
Updated
·
20–30 minutes -
Fraud Risk Management and Internal Audit: Prevention, Detection, and Response
A working guide to internal audit’s role in fraud risk management: a 26-scheme catalog with the detective analytic for each, a scored fraud risk assessment, an investigation protocol,…
Updated
·
37–55 minutes -
Managing the Risk of Fraud and Misconduct: Summary for Internal Auditors
The KPMG forensic handbook on fraud and misconduct, summarised for auditors: the framework, the four parts, what has changed since 2011, nine ideas, a vocabulary, a programme-assessment map…
Updated
·
18–28 minutes -
The Smartest Guys in the Room: Enron, Summarised for Internal Auditors
McLean and Elkind’s account of Enron, summarised for auditors: the timeline, the four mechanisms, the people, the gates that failed, a vocabulary, the controls the case produced and…
Updated
·
19–29 minutes -
Bad Blood by John Carreyrou: The Theranos Fraud, Summarised for Auditors
Carreyrou’s account of Theranos, summarised for auditors: the timeline, how the deception worked, the gates that failed and the two that worked, a vocabulary, a failure-by-failure audit map…
Updated
·
19–29 minutes -
Influence by Robert Cialdini: Summary and What It Means for Auditors
Cialdini’s psychology of compliance, summarised for auditors: the seven principles, the mechanism, nine ideas, a vocabulary, three audit uses, the principles as a fraud playbook and a worked…
Updated
·
19–28 minutes