Purchasing, Inventory, and Cash Disbursements

Table of contents

1. Chapter 1 The Acquisitions Cycle: Ordering, Receiving, and Warehousing
   1. The Acquisitions Cycle
   2. Ordering
   3. Receiving and Warehousing
   4. Variations of the Typical Acquisitions Cycle
   5. Manufacturing Environment
   6. Retail Environment
   7. Services
   8. Smaller Entity
   9. Internal Controls in the Ordering, Receiving, and Warehousing Processes
   10. Errors, Fraud, and Controls
   11. Control Matrix
   12. Summary
   13. Practice Questions
2. Chapter 2 Cash Disbursements Cycle
   1. Cash Disbursements
   2. Typical Cash Disbursements System
   3. Internal Controls in the Example Retail System
   4. Errors, Fraud, and Controls
   5. Control Matrix
   6. Services
   7. Electronic Data Interchange (EDI) Overview
   8. Cash Disbursements Fraud Statistics
   9. Cash Disbursement Frauds Other Than Billing
   10. Cash Register Disbursement Frauds and Theft of Cash on Hand
   11. Summary
   12. Practice Questions
3. Chapter 3 Payroll and Expense Reimbursement Cycles
   1. Payroll System
   2. Internal Controls in the Example Payroll System
   3. Additional Payroll System Controls
   4. Control Matrix
   5. Other Compensation Methods
   6. Other Payroll Compensation Issues
   7. Summary
4. Chapter 4 External Auditing and Forensic Investigations: Conceptual and Procedural Differences
   1. Overview
   2. Differences Between External Audit and Forensic Procedures and Principles
   3. Summary
5. Glossary
6. Solutions
   1. Chapter 1
   2. Chapter 2
   3. Chapter 3
   4. Chapter 4
7. EULA