IT Auditing and Application Controls for Small and Mid-Sized Enterprises. Revenue, Expenditure, Inventory, Payroll, and More

IT Compliance and Controls offers a structured architectural approach, a 'blueprint in effect,' for new and seasoned executives and business professionals alike to understand the world of compliance?from the perspective of what the problems are, where they come from, and how to position your company to deal with them today and into the future.

Effective Operations and Controls for the Small Privately Held Business «Rob Reider is the ultimate 'on-target' consultant to the small business. Whether you are just starting out or have been in a small business for years, this book is a must-read. It is concise, clear, organized and addresses the management, financial, and personnel issues that confront and often destroy small business–eighty percent of all the businesses in America.» –Tom Torgerson, CPA, President, Torgerson AssociatesManagement and Financial Consultants «Dr. Reider's emphasis on first understanding the small business environment and then identifying and integrating individual business goals addresses a critical entry point for new business owners. His detailed advice around realistic issues emphasizes a solutions-based orientation that provides even the novice with keys to successful business practices.» –Linda Lippitt, PhD, Director, Learning Legacies «Rob Reider is an experienced consultant, seminar facilitator, and author who has written an important book for small business owners and managers. The topics included are relevant to privately owned business managers who consider their organizations to be 'small businesses' regardless of their actual sales volume. This is a book that should be on the bookshelf of every businessperson with responsibility for the management of a small privately owned business.» –Peter B. Heyler, PBH Executive Services «(This book) is an excellent resource not just for the small business owner, but also for colleges and universities. Any higher education institution that has a business program entrepreneurial component will find this book invaluable.» –Steve C. Martinez, PhD, Director, New Mexico Highlands University, Santa Fe and Espanola Centers

A comprehensive guide to current issues and practices in governance for Takaful and re-Takaful operations As the global demand for Islamic insurance products increases, a thorough understanding of Takaful principles is vital for accountants, auditors, and leaders of companies offering these products. This book covers the basic accounting principles and practices of Takaful operations, including the segregation of assets, liabilities, income, and expenditures between the Takaful operator and participants; the setting aside of cash reserves for meeting outstanding claims and future claims; and the management of revenue and expenditure. Featuring extensive case studies from real-world situations, this book is the perfect primer for accounting students and practitioners unfamiliar with Islamic finance and Takaful operations. Written by experts from the International Islamic University Malaysia, the leading organisation in research in Islamic finance Covers all the major accounting principles and practices Based on real-world experience and packed with illustrative case studies For practicing accountants and business leaders, this book offers a thorough education in Takaful operations while also serving as an excellent guide for undergraduate students and researchers.

The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.

This AICPA Accounting and Auditing Guide is a must-have for the resource libraries of accounting and auditing professionals who work with not-for-profit organizations. This essential reference book assists accountants in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants benefit from not-for-profit industry-specific guidance on the issues they are likely to encounter this year. The 2018 edition includes guidance on financial reporting changes, reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more. This new edition provides a comprehensive discussion of FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The discussion includes highlights of the changes that will assist financial statement preparers with implementing the standard. The guide offers dual guidance throughout, providing readers with the “before-and-after” context to enhance their understanding of the changes, as well as two all-inclusive appendices.

Get the latest tools in fraud auditing and get rid of fraud in your organization With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Third Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered. This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it. This new edition will enable you to: Recognize the characteristics of organizations in which fraud is likely to occur Detect and deter accounting fraud, using the most recently developed techniques Conduct an efficient, systematic fraud investigation Use the latest methods for documenting fraud and preparing evidence-and much more PRAISE FOR Fraud Auditing and Forensic Accounting, Third Edition «An excellent primer for developing and implementing an antifraud program as part of a SOX 404, fraud prevention and detection process. A clear and concise history of fraud and the methods needed to deter it now and for the future. It is like having a professor on call and in your office when you need one. Well written with easy-to-understand definitions and examples, this is a must-read for anyone who is putting a financial investigation unit in place.» —George Mullins, CFE, HealthSouthInternal Audit Manager and Project Manager, Antifraud Program «The book is an excellent anti-fraud resource for those professionals charged with the responsibility of detecting, investigating, and preventing fraud. I also highly recommend it to educators as a prospective textbook for a semester-long course in macro fraud examination.» —Thomas Buckhoff, PhD, CPA, CFE, Associate Professor of Forensic Accounting, Georgia Southern University, and Principal, FraudWise, LLC «This book, better than any other in print, hits the subject areas I cover in my fraud examination and forensic accounting class. The authors have done a great job of presenting complicated terms and techniques in a manner for students to understand. I particularly like the presentation of a fraud's endgame, namely the court case that recovers assets and puts these creeps in jail.» —Douglas E. Ziegenfuss, Professor and Chair, Department of Accounting,Old Dominion University

Praise for the Fourth Edition of Fraud Auditing and Forensic Accounting «Tommie and Aaron Singleton have made important updates to a book I personally rely very heavily upon: Fraud Auditing and Forensic Accounting (FAFA). In the newest edition, they take difficult topics and explain them in straightforward actionable language. All my students benefitted from reading the third edition of the FAFA to better understand the issues and area of fraud and forensic accounting. With their singular focus on understandability and practicality, this Fourth Edition of the book makes a very important contribution for academics, researchers, practitioners, and students. Bravo!»—Dr. Timothy A. Pearson, Director, Division of Accounting, West Virginia University, Executive Director, Institute for Fraud Prevention «Finally someone has written a book that combines fraud examination and forensic accounting. The authors have clearly explained both in their earlier edition and now they have enhanced the first with additional materials. The order in which the material is presented is easy to grasp and logically follows the 'typical' fraud examination from the awareness that something is wrong to the court case. The explanatory materials presented aid this effort by being both well placed within the book and relevant to the narrative.» —Dr. Douglas E. Ziegenfuss, Chair and Professor, Department of Accounting, Old Dominion University «Fraud Auditing and Forensic Accounting is a masterful compilation of the concepts found in this field. The organization of the text with the incorporation of actual cases, facts, and figures provides a logical and comprehensive basis for learning the intricacies of fraud examination and forensic accounting. The authors successfully blend the necessary basics with advanced principles in a manner that makes the book an outstanding resource for students and professionals alike.»—Ralph Q. Summerford, President of Forensic/Strategic Solutions, PC

Six Sigma methodology is a business management strategy which seeks to improve the quality of process output by identifying and removing the causes of errors and minimizing variability in manufacturing and business processes. This book examines the Six Sigma methodology through illustrating the most widespread tools and techniques involved in Six Sigma application. Both managerial and statistical aspects are analysed allowing the reader to apply these tools in the field. Furthermore, the book offers insight on variation and risk management and focuses on the structure and organizational aspects of Six Sigma projects. Key features: • Presents both statistical and managerial aspects of Six Sigma, covering both basic and more advanced statistical techniques. • Provides clear examples and case studies to illustrate the concepts and methodologies used in Six Sigma. • Written by experienced authors in the field. This textbook is ideal for graduates studying Six Sigma for Black Belt and Green Belt qualifications as well as for engineering and quality management courses. Business consultants and consultancy firms implementing Six Sigma will also benefit from this book.

A comprehensive guide to understanding and auditing modern information systems The increased dependence on information system resources for performing key activities within organizations has made system audits essential for ensuring the confidentiality, integrity, and availability of information system resources. One of the biggest challenges faced by auditors is the lack of a standardized approach and relevant checklist. Understanding and Conducting Information Systems Auditing brings together resources with audit tools and techniques to solve this problem. Featuring examples that are globally applicable and covering all major standards, the book takes a non-technical approach to the subject and presents information systems as a management tool with practical applications. It explains in detail how to conduct information systems audits and provides all the tools and checklists needed to do so. In addition, it also introduces the concept of information security grading, to help readers to implement practical changes and solutions in their organizations. Includes everything needed to perform information systems audits Organized into two sections—the first designed to help readers develop the understanding necessary for conducting information systems audits and the second providing checklists for audits Features examples designed to appeal to a global audience Taking a non-technical approach that makes it accessible to readers of all backgrounds, Understanding and Conducting Information Systems Auditing is an essential resource for anyone auditing information systems.

An invaluable tool equipping healthcare professionals, auditors, and investigators to detect every kind of healthcare fraud According to private and public estimates, billions of dollars are lost per hour to healthcare waste, fraud, and abuse. A must-have reference for auditors, fraud investigators, and healthcare managers, Healthcare Fraud, Second Edition provides tips and techniques to help you spot—and prevent—the «red flags» of fraudulent activity within your organization. Eminently readable, it is your «go-to» resource, equipping you with the necessary skills to look for and deal with potential fraudulent situations. Includes new chapters on primary healthcare, secondary healthcare, information/data management and privacy, damages/risk management, and transparency Offers comprehensive guidance on auditing and fraud detection for healthcare providers and company healthcare plans Examines the necessary background that internal auditors should have when auditing healthcare activities Managing the risks in healthcare fraud requires an understanding of how the healthcare system works and where the key risk areas are. With health records now all being converted to electronic form, the key risk areas and audit process are changing. Read Healthcare Fraud, Second Edition and get the valuable guidance you need to help combat this critical problem.