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Anti Fraud Templates - Fictitious Revenue and timing differences

Name

Anti Fraud Templates - Fictitious Revenue and timing differences

Description

FRAUD AREA: Fictitious Revenue Due to Timing Difference

INTRODUCTION:
Fictitious revenue schemes includes, recording improper quantity of sales of goods and services, recording the revenue in incorrect accounting periods i.e. sales of next years' first few days have been recorded in last day/days of the closing month of the year.

CONTROL OBJECTIVE:

1 To ensure that the revenue is recorded are solely of the business.
2 To ensure that the revenues are recorded in the correct period.

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Standard (Non-IT) Audit Program

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English