Fraud detection in a GAAS audit : SAS no. 99 implementation guide

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Fraud detection in a GAAS audit;Fraud detection in a GAAS audit: SAS no. 99 implementation guide;

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Waste Crime – Waste Risks: Gaps in Meeting the Global Waste Challenge

More than ever, our future depends upon how we manage the future of our waste. As an integrated part of sustainable development, effective waste management can reduce our global footprint. Ignoring or neglecting the challenges of waste, however, can lead to significant health, environmental and economic consequences. A staggering 1.3 billion tonnes of food is produced each year to feed the world’s 7 billion people. Yet, according to the Food and Agriculture Organization (FAO), around US$1 trillion of that food goes to waste. With 200,000 new peoplWaste covers a very wide spectrum of discarded materials ranging from municipal, electrical and electronic, industrial and agricultural, to new types including counterfeit pesticides. It also includes anything in size and scale from decommissioned ships, oil or liquid wastes, hundreds of millions of mobile phones to billions of used car tires. __Recommendations__ - Strengthen awareness, monitoring and information - Strengthen national legislation and enforcement capacities - Strengthen international treaties and compliance measures - Promote prevention measures and synergie

Information for uniform CPA examination candidates, effective November 2000

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CPA\u27s handbook of fraud and commercial crime prevention

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CPA\u27s handbook of fraud and commercial crime prevention

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Systems approach to documentary maritime fraud

Wring the last decade documentary maritime fraud has caused considerable financial loss. The internationality of the crime and the difficulties experienced in the investigation and prosecution of offenders has caused serious concern both nationally and internationally. The aim of this research was to examine the system of international trade in terms of flow between institutions, and to develop a model of the system to identify areas of system failures in terms of actual or potential frauds. A database consisting of 101 fraud cases was compiled. Detailed examination of the cases identified features common to different classes of fraud. Systems approach was used to investigate the system with particular reference to Bills of Lading and method of payment under documentary credits. Conceptual mcdels of the three main contractual sub-systems i. e. carriage, insurance and payment, and of the total system were developed. The latter was used in conjunction with the database to pin-point the weak links both within the system and its imiediate envirormLent. Using a rwlti-disciplinary international Panel of Experts the Delphi technique, appropriately modified, was employed to test the hypothesised weak links, determine feasibility of implementing the recoamndations and seek information to assist in introducing measures to combat fraud. The analysis supports the hypothesised weak links identified in the environment and reccmuendations to strengthen them. Factors creating an environment for fraud are identified, along with reasons for not reporting the crime. Information required to combat fraud is identified. Prior to payment under documentary credits banks should carry out factual checks. The Bill of Lading is not a weak link but the people handling the document are unaware of its importance. Establishmnt of a Conmrcial Crim Research Unit specialising in international trade is recamrended, as is the development of an educational prograrmTo to increase conmercial awareness

CPA\u27s handbook of fraud and commercial crime prevention

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Information for uniform CPA examination candidates, effective November 1999

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