Auditing Fraud
Complete Publications, Threat Scenarios, Purchasing & Contract Frauds  - Version 1

This electronic publication, with its companion publication Risk Management, is intended to increase the level of awareness of an organization to the presence of actual and potential Fraud and help that organization perform establish an effective Audit effort to reduce both 1) the risk from fraud and 2) the financial losses that occur from fraud.

We hope that you find this information very beneficial and decide to join this effort by submitting a case study or similar information that would benefit others for publication in a future publication - "Fraud - Those that Have Occurred" - real examples of fraud in other organization that may be occurring in your organization today.

If you like the quality of this electronic publication CD check www.pleier.com web site for information or call (949) 830-1575 USA for additional information about this publication or our other publications.

Tell other Audit Professionals during your sharing about these new resources.

Contributing Author:

David McNamee, CIA, CISA, CFE, CGFM
MC2 Management Consulting
www.mc2consulting.com
email: dmcnamee@aol.com

David McNamee is President of MC2 Management Consulting, a successful consulting firm he founded in 1991 to specialize in improving corporate governance through consulting services in business risk and management control. MC2 Management Consulting serves a worldwide client list from all segments of public and private enterprise.

MC2 Management Consulting helps clients become better managers by providing business risk analysis tools and fraud training.  Each client faces a unique set of fraud challenges and risks. MC2 Management Consulting designs specific programs for organizations based on their particular needs.  Our goal is to ensure that clients are prepared to deal with whatever fraud risks stand in the way of their established objectives.

Prior to forming his own practice in 1991, David was Director - Internal Auditing at Pacific Bell.  He has twenty years' experience in investigating and auditing major frauds, including experience in both public and private sector organizations.  He has served numerous times as an expert witness and a resource for attorneys in litigation matters.

David holds a Master of Business Administration as well as a Master of Science in Telecommunications Management.  In addition, he holds a Certificate in Advanced Purchasing & Materials Management.  He is a Certified Internal Auditor, Certified Information Systems Auditor, a Certified Fraud Examiner, and a Certified Government Financial Manager.  David is a Life Member of the Association of Certified Fraud Examiners and a Life Member of the Institute of Internal Auditors.

He is a recognized international authority on fraud, risk management, and internal auditing practice.  He is the author of over 50 articles and books, as well as a "Best Practices" video for internal auditors.  His professional articles on fraud, risk, and internal auditing have been published in the USA, Europe, and the South Pacific.  He is a frequently invited speaker at major internal audit conferences on six continents, and he has given seminars on fraud in more than ten countries.

David Mcnamee shares his vast experince through the use of over 300 PowerPoint slides and 45 pages of documents.

Additional references are available at the  www.mc2consulting.com web site.

This Electronic Publication contains the following material authored by David McNamee:

"Fraud Auditing Skills"

A publication containing 157 pages of fraud definitions, examples, case studies, feedback questions, and bibliography.

This publication is a "must read" for any Audit Professional.

This publication presents practical information and cases studies regarding:

    Nature of fraud
    Forensic auditing
    Auditing for fraud in Payroll and Personal Expenses
    Auditing for fraud in Purchasing
    Auditing for fraud in Contracting
    Auditing for fraud in Inventory
    Auditing for fraud in Revenue
    Auditing for fraud in Treasury
    Auditing for fraud in Accounting and Financial Reporting
    Auditing for fraud in Computer Areas and Telecommunications
    Auditor's Role in Building Organizational Ethics
    Whistleblowing and Other Ethical Dilemmas
 

"Auditors Responsibility for Financial Fraud"

This article describes the auditor's responsibility for financial fraud using SAS No. 82 as a reference.

This article presents a discussion of the following:

    A comparison of SAS No. 82 and SAS No. 53
    THE RED FLAGS of financial fraud
 

"Purchasing and Contract Frauds"

This publication containing 96 practical pages describes 1) common frauds found in the purchasing cycle, 2) how to detect those frauds, and 3) how to deter fraud in your organization .

This publication is suitable for internal auditors, purchasing and contract professionals, controllers, and anyone purchases or supervises someone who does.

This publication present practical information and cases studies regarding:

    The nature of fraud
    Working with Auditors and investigators
    Forensic auditing
    Vendor frauds
    Employee frauds
    Types of contract frauds
    Defenses against contract fraud
 

"Purchasing Cards including Fraud Implications - Powerpoint Presentation"

This presentation describes the potential of purchasing cards.

This presentation is suitable for internal auditors, purchasing and contract professionals, controllers, and anyone purchases or supervises someone who does.

This publication present practical information about procurement cards including:

    What is a purchasing card
    What is the purpose of a purchasing card
    Differences among cards
    Other ways of adding value
    Assessing the need for cards
    Interviewing the provider
    Deming cycle and the purchasing card cycle
    Implementation plan

"The Potential of Purchasing Cards including Fraud Implications - MS Word Document"

This document parallels the above Powerpoint presentation in describing the potential of purchasing cards.

This document is suitable for internal auditors, purchasing and contract professionals, controllers, and anyone purchases or supervises someone who does.

This document presents practical information about procurement cards including:

    What is a purchasing card
    What is the purpose of a purchasing card
    Acquistion/Payment process tools
    10 steps to assess the need for purchasing cards
    20 key questions to ask the potential provider
    10 steps to implementation
 

"Risk Management and Fraud"

This article discusses how to use risk Management to assess the risk of fraud.

Note: The Risk Management Publication on CD available from Pleier & Associates addresses the area of Risk Management in more depth than this this document and is an excellent companion to this Auditing Fraud publication.

This article discusses how Auditors can export their expertise in Risk Management to help managers in its fight against fraud.

This article presents practical suggestions including:

    3 elements of risk assessment
    3 elements of fraud
    Characteristics of fraud opportunities in business processes
    Characteristics of fraud

"Scenarios: A Rich Tool for Risk Management - Powerpoint Presentation"

This presentation describes how Internal Auditors can improve their own risk assessments and use it to reduce the negative fight fraud before it happens.

This presentation includes material and case studies that address the following:

    Prudent managers take risk
    Risk management process
    Risk Assessment process
    Measuring rise is a problem
    Early use of scenarios
    Modern types of scenarios
    Threat scenarios
    Macro risk assessment scenarios
    Strategic risk assessment using scenarios
    Case studies
    Strategic risk identification
    link Strategic risk to project risk
    Sensitivity analysis and Scenarios
    Best practices
    Challenge to improvement
    The Future of risk management and internal Auditing
    Implications for the Internal: A New Paradigm
 
 

"Scenarios: A Rich Tool for Risk Management"

This article parallels the above Powerpoint presentation and describes how Internal Auditors can improve their own risk assessments and use it to reduce the negative fight fraud before it happens.

This article includes material and case studies that address the following:

    The nature of fraud
    Employee theft scenario
    Burglary theft scenario
    Unlawful Duplication scenario
 
  

Other Resources

If you like the quality of this product please check http://www.pleier.com for additional resources.


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Please tell other Audit Professionals during your sharing about these resources.

Thank you.

President
Pleier Corporation