Purchasing, Inventory, and Cash Disbursements - Bookswagon
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Purchasing, Inventory, and Cash Disbursements

Purchasing, Inventory, and Cash Disbursements


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About the Book

Purchasing and cash disbursements are common targets for fraud in any entity's environment. Today, many practitioners, auditors, and management in industry are aware of the criticality of adequate internal controls, but may be uncertain whether existing controls in their organizations are adequate. It is important to understand common frauds and internal controls over the purchasing and cash disbursement cycle.

Topics discussed include:

  • The acquisitions cycle: ordering, receiving, and warehousing
  • Cash disbursements cycle
  • Payroll and expense reimbursement frauds
  • External auditing and forensic investigations: conceptual and procedural differences
  • Controls and design

About the Author: Glenn Helms, Ph.D., CPA, CISA, CIA, CFF, CITP, was the Arthur Young Fellow in IT Auditing at the University of Houston and has served as Director of Certification for the International Certified Information Systems Auditor program. He has served on numerous national and international academic and professional committees including the American Institute of Certified Public Accountant's Auditing Standards Board's Computer Auditing Subcommittee and its Specialized Accreditation Board. Dr. Helms has presented over 2,000 professional seminars throughout North and South America, Europe, and Asia. He has published over 60 articles in a wide range of practitioner and academic journals and has served on the editorial advisory boards of several national and international journals. His books address security, controls and fraud in a variety of environments.


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Product Details
  • ISBN-13: 9781119512264
  • Publisher: Wiley
  • Publisher Imprint: Wiley
  • Height: 274 mm
  • No of Pages: 144
  • Series Title: AICPA
  • Weight: 254 gr
  • ISBN-10: 1119512263
  • Publisher Date: 17 Apr 2018
  • Binding: Paperback
  • Language: English
  • Returnable: Y
  • Spine Width: 15 mm
  • Width: 213 mm


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