LEADER 00000cam a2200481 i 4500 
003    OCoLC 
005    20240129213017.0 
006    m     o  d         
007    cr unu|||||||| 
008    191120s2017    ncua    ob    000 0 eng d 
020    9781119512288 
020    111951228X 
029 1  AU@|b000067023893 
035    (OCoLC)1128107284 
037    CL0501000084|bSafari Books Online 
040    UMI|beng|erda|epn|cUMI|dOCLCF|dCNNOR|dNLW|dSOE|dOCLCO
       |dOCLCQ|dOCLCO|dOCLCQ|dOCLCO|dOCLCL 
049    INap 
082 04 657.45076 
082 04 657.45076|223 
099    eBook O'Reilly for Public Libraries 
100 1  Helms, Glenn L.|q(Glenn Lindley),|eauthor.|1https://
       id.oclc.org/worldcat/entity/E39PCjCfpCQYXCtPPWQHJQM44m 
245 10 Purchasing, inventory, and cash disbursements :|bCommon 
       frauds and internal controls /|cby Glenn Helms.|h[O'Reilly
       electronic resource] 
264  1 Durham, NC :|bAssociation of International Certified 
       Professional Accountants :|bWiley,|c[2017] 
264  4 |c©2017 
300    1 online resource (1 volume) :|billustrations 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
504    Includes bibliographical references. 
505 0  The acquisitions cycle : ordering, receiving, and 
       warehousing -- Cash disbursements cycle -- Payroll and 
       expense reimbursement cycles -- External auditing and 
       forensic investigations : Conceptual and procedural 
       differences. 
520    Purchasing and cash disbursements are common targets for 
       fraud in any entity's environment. Today, many 
       practitioners, auditors, and management in industry are 
       aware of the criticality of adequate internal controls, 
       but may be uncertain whether existing controls in their 
       organizations are adequate. It is important to understand 
       common frauds and internal controls over the purchasing 
       and cash disbursement cycle. Topics discussed include: The
       acquisitions cycle: ordering, receiving, and warehousing 
       Cash disbursements cycle Payroll and expense reimbursement
       frauds External auditing and forensic investigations: 
       conceptual and procedural differences Controls and design.
588 0  Online resource; title from title page (Safari, viewed 
       November 20, 2019). 
590    O'Reilly|bO'Reilly Online Learning: Academic/Public 
       Library Edition 
650  0 Accounting fraud. 
650  0 Accounting. 
650  6 Fraude comptable. 
650  7 Accounting|2fast 
650  7 Accounting fraud|2fast 
710 2  Association of International Certified Professional 
       Accountants,|epublisher. 
856 40 |uhttps://ezproxy.naperville-lib.org/login?url=https://
       learning.oreilly.com/library/view/~/9781119512264/?ar
       |zAvailable on O'Reilly for Public Libraries 
994    92|bJFN