Internal Control and Fraud Detection
Dr Jae Shim

TABLE OF CONTENTS
CHAPTER 1
INTERNAL CONTROL AND THE INTERNAL AUDIT FUNCTION

CHAPTER 2
INTERNAL AUDIT OF FINANCIAL STATEMENTACCOUNTS

CHAPTER 3
STATISTICAL SAMPLING IN TESTS OF CONTROLS

CHAPTER 4
FRAUD PREVENTION, FRAUD DETECTION, AND FORENSIC ACCOUNTING

APPENDIX
A¡XINDICATORS OF FINANCIAL CRIME

B¡XINTERNAL CONTROL FORMS AND CHECKLISTS
ƒá FIGURE 1¢wINTERNAL CONTROL ASSESSMENT FORM
ƒá FIGURE 2¢wCOMPUTER APPLICATIONS CHECKLIST¡XMEDIUM TO LARGE BUSINESS
ƒá FIGURE 3¢wFINANCIAL REPORTING INFORMATION SYSTEMS AND CONTROLS CHECKLIST¡XMEDIUM TO LARGE BUSINESS


GLOSSARY