Fraud Interviews in an Audit
2.5 هزار بار بازدید -
4 سال پیش
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Fraud interviews are required in
Fraud interviews are required in all audits. Why? They help us identify risks of material misstatement as related to fraud. But knowing who to interview and what to ask are critical to identifying risks of misstatement. In this video, we look at interviewing board members, CEOs, accounting personnel, and others outside of accounting. Then I explain how you can use the information obtained to identify risks of material misstatement and plan your audits.
#CPAHallTalk
0:00 Introduction to Fraud Interviews
0:20 Who to Interview
1:30 Key fraud questions
3:04 Fraud interview at the transaction level
5:05 Open-ended questions
6:12 Interviewing persons outside of accounting
6:37 How many people to interview?
7:10 Documentation of fraud interviews
7:45 Audit team discussion
8:17 Brainstorming
9:00 Cooking the books and theft
9:30 Bringing identified risk to the risk assessment summary form
9:56 Plan and respond to identified fraud risks
10:26 Fraud interviews in summary
#CPAHallTalk
#CPAHallTalk
0:00 Introduction to Fraud Interviews
0:20 Who to Interview
1:30 Key fraud questions
3:04 Fraud interview at the transaction level
5:05 Open-ended questions
6:12 Interviewing persons outside of accounting
6:37 How many people to interview?
7:10 Documentation of fraud interviews
7:45 Audit team discussion
8:17 Brainstorming
9:00 Cooking the books and theft
9:30 Bringing identified risk to the risk assessment summary form
9:56 Plan and respond to identified fraud risks
10:26 Fraud interviews in summary
#CPAHallTalk
4 سال پیش
در تاریخ 1399/09/27 منتشر شده
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