Overview Overview-1
A Roadmap for Today’s Course Overview-1
Chapter 1 1-1
Case 1: Interim Financial Reporting 1-1
Chapter 2 2-1
Case 2: Misappropriation of Benefits 2-1
Chapter 3 3-1
Case 3: Personnel Fraud 3-1
Chapter 4 4-1
Case 4: Grant Expense Allocations 4-1
Chapter 5 5-1
Case 5: Management Override 5-1
Chapter 6 6-1
Case 6: Pledges and Contributions 6-1
Chapter 7 7-1
Case 7: Personal Use of Public Assets 7-1
Chapter 8 8-1
Case 8: Fictitious Employees 8-1
Chapter 9 9-1
Case 9: Misappropriation of Assets 9-1
Chapter 10 10-1
Case 10: Donated Assets 10-1
Chapter 11 11-1
Case 11: Procurement Cards 11-1
Chapter 12 12-1
Case 12: Overtime Fraud 12-1
Appendix A A-1
AU-C Section 240 A-1
Appendix B B-1
Other Sources of Information B-1
Other Sources of Information B-3
Glossary Fraud Glossary 1
Index Index 1
Solutions Solutions 1
Chapter 1 Solutions 1
Chapter 2 Solutions 3
Chapter 3 Solutions 4
Chapter 4 Solutions 6
Chapter 5 Solutions 7
Chapter 6 Solutions 8
Chapter 7 Solutions 9
Chapter 8 Solutions 10
Chapter 9 Solutions 11
Chapter 10 Solutions 12
Chapter 11 Solutions 13
Chapter 12 Solutions 15
Recent Developments
Users of this course material are encouraged to visit the AICPA website at www.aicpa.org/CPESupplements to access supplemental learning material reflecting recent developments that may be applicable to this course. The AICPA anticipates that supplemental materials will be made available on a quarterly basis. Also available on this site are links to the various “Standards Trackers” on the AlCPA’s Financial Reporting Center which include recent standard-setting activity in the areas of accounting and financial reporting, audit and attest, and compilation, review and preparation.
