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Big4Guy: Sarbanes Oxley Journal Entry Fraud Detection

Big4Guy: Sarbanes Oxley Journal Entry Fraud Detection

by Rick Turoczy on July 12, 2006

Statement on Auditing Standard No.99 Consideration of Fraud in a Financial Statement Audit talks about how fraud can affect an organizations financial statements. Recent studies in fraud reveal that most financial statement fraud is done through journal entries. Auditing journal entires for fraud can be uphill task for auditors. Journal entries if audited properly can provide evidence of material mis-statement due to fraud. An auditor needs to take a step by step approach to auditing journal entries. Here is starting guide for auditing journal entries.

Big4Guy: Sarbanes Oxley Journal Entry Fraud Detection

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