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Introduction to Fraud in Cash Collections and Disbursements

Exam Questions: 15
Course Level: Basic
Pages: 88 | Content: 84, Supplemental: 4
NASBA Area of Study: Auditing
Not Acceptable for: Enrolled Agents
Version: 6180D

Fraud can occur anywhere in a company's operations including through cash collections and disbursements. This PES short course introduces some of the potential fraudulent acts in this area and offers audit cases and procedures for the student's review. PLEASE NOTE: This course material is a component of #5065: Fraud Examination for Managers and Auditors, and #5700: Auditing for Fraud Detection and therefore we recommend that you should not take #5065 and/or #5700 in the same CPE reporting period. Not acceptable for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.

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Course Information

Table of Contents
  • Chapter 1: Cash Collections and Receivables
  • Chapter 2: Cash Disbursements and Payables
Objectives
  • To identify audit procedures and fraud identification techniques appropriate for cash collections and receivables
  • To recognize procedures to perform for audit evidence related to cash disbursements and payables

PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.