Fraud auditing

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AICPA, SAS 55 (1988, “Consideration of the internal control structure in financial statements”, April, AICPA, New York, NY.

AICPA, SAS 60 (1988, The Communication of Control ‐ Structure Related Matters Noted in an Audit, April, AICPA, New York, NY.

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Balinga, W. (1992, “Right to bring securities fraud and RICO action against auditors upheld”, Journal of Accountancy, Vol. 173, June, p. 29.

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Barlas, S. (1993 “AICPA supports revised fraud detection act”, Management Accounting, Vol. 74, May, p. 9.

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Calderon, T. and Green, B.P. (1994,“Internal fraud leaves its mark: here’s how to spot, trace and prevent it”, National Public Accountant, Vol. 39, August, p. 17.

Carmichael, D.R. and Craig, J.L. Jr (1996, “Proposal to say ‘F’ word in auditing standards”, The CPA Journal, Vol. 6, June, p. 22.

Chambers, M. (1985, “Two face charges in bank theft of $323 million”, New York Times, June 28, p. B3.

Champlain, J.J. (1995, “Is your wire transfer system secure?”, Internal Auditor, June, p. 56.

Chandler, R., Edwards, R. and Anderson, M. (1995, “Changing perceptions of the role of the company auditor, 1980‐1940”, Accountancy, Vol. 116, November, p. 138.

Chapman, C. (1996, “UK/wistleblower bill fails”, Internal Auditor, October, p. 8.

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Ciferri, L. (1993, “Fiat brass to face flak at shareholders meeting”, Automobile News, June 28, p. 14.

Cigna‐Healthcare (1994, “Cigna, IBM tech tool targets healthcare fraud”, National Underwriter, Vol. 98, October 3, p. 5.

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Cockburn, D.J. (1993, “Closing the GAP”, CA Magazine, Vol. 126, November, pp. 3‐32.

Cohen, W.S., US Senator (1995, “The FBI is here”, in Gardner, J.R. (Ed.), The White Paper, August/September, p. 4.

Cohenson, M.S. and Dispasquale, R. (1993, “Crime can pay for certified fraud examiners”, The Practical Accountant, Vol. 26, February, pp. 20‐2.

Cole, I. (1993, “Putting trustees at the head of the table”, Accountancy, Vol. 112, November, p. 77.

Collier, P.A., Dixon, R. and Marston, C.L. (1991, “Computer fraud. Research findings from the UK”, Internal Auditor, August, pp. 49‐52.

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Cottrell, D.M. and Albrecht, W.S. (1994, “Recognizing the symptoms of employee fraud”, Healthcare Financial Management, Vol. 68, May 8, p. 22.

Covaleski, J.M. (1994, “Stamping out insurer fraud”, Best’s Review, Vol. 95, October, pp. 36‐64.

Cox, B. (1995, “Montana governor signs tough insurance fraud act”, National Underwriter Property & Casualty‐Risk & Benefits Management, Vol. 17, April 24, p. 49.

Crane, M. (1993, “Auditors, their clients, fraud and error”, Accountancy, Vol. 112, December p. 95.

Crane, T.S. and Slavitt, E. (1997, “Congress accelerates fraud and abuse juggernaut”, American Medical News, Vol. 40, January 13, p. 22.

Crowder, N. (1997, “Fraud detection techniques”, Internal Auditor, April, p. 17.

Dabney, D.A. (1997, quoted in “Survey shows disturbing retail fraud trend”, IIA Today, February, p. 8.

Dalal, S. (1994, “We are not amused: Indian MPs fume over stock‐scandal report”, Far Eastern Economic Review, Vol. 157, August 18, p. 54.

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De Groot, A. (1997, “The Netherlands fraud examiner”, The White Paper, Vol. 2, January‐February, p. 23.

Demery, P. (1996, “Increasing auditors’ responsibility in finding fraud”, The Practical Accountant, Vol. 29, March, p. 8.

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Economist (The)(1996b),“Same old story”, Vol. 340, September 28.

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IIA Baltimore Chapter (1992, “$3,000,000 embezzlement”, Internal Auditor, June, p. 74.

IIA Baltimore Chapter (1994, “Is it real”, Internal Auditor, June, p. 77.

IIA Calgary Chapter (1991, “Just to make sure”, Internal Auditor, February, p. 70.

IIA Calgary Chapter (1991, “Count and count again”, Internal Auditor, February, p. 64.

IIA Dallas Chapter (1993, “Flood insurance claims all wet”, Internal Auditor, October, p. 74.

IIA Dallas Chapter (1993, “$130,000 missing”, Internal Auditor, October, p. 74.

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IIA Houston Chapter (1993, “Control weaknesses = $60,000”, Internal Auditor, October, p. 74.

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IIA Houston Chapter (1997, “Cash disbursement controls”, Internal Auditor, March, p. 80.

IIA Mount Diablo Chapter (1993, “Deceitful refunds”, Internal Auditor, October, p. 73.

IIA North Jersey Chapter (1995, “Evaporating cash”, Internal Auditor, February, p. 57.

IIA North Jersey Chapter (1995, “Good for their health”, Internal Auditor, June, p. 65.

IIA Northwest Metro Chicago Chapter (1993, “Commingling of funds”, Internal Auditor, December, p. 75.

IIA Round Table (1991, “It’s all relative”, Internal Auditor, Vol. 48, October, p. 73.

IIA San Francisco Chapter (1993, “Good public relations”, Internal Auditor, October, p. 76.

IIA Tucson Chapter (1994, “Uncertain pensions”, Internal Auditor, June, p. 76.

IIA Wichita Chapter (1991, “Audit of microcomputers”, Internal Auditor, February, p. 70.

IIA Wichita Chapter (1991, “Cash shortage experience”, Internal Auditor, Vol. 48, October, p. 73.

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