Handbook on Fraud Indicators for Contract Auditors

Abstract

This handbook is issued to increase auditor awareness of fraud indicators. While the emphasis of the handbook is toward contract auditors, the information may prove useful for all auditors. The 1988 revision to the Government Auditing Standards, issued by the Comptroller General of the United States, requires tests for compliance with applicable laws and regulations. The auditing standards require the auditor to design steps and procedures that provide a reasonable assurance of detecting errors, irregularities and illegal ads that could materially affect the financial related audits. The 1988 revision also significantly increased the auditor's responsibility, from remaining alert for fraud indicators to designing steps to reasonably assure detecting irregularities and illegal ads.

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Document Details

Document Type
Technical Report
Publication Date
Mar 31, 1993
Accession Number
ADA340512

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Contractors
  • Contracts
  • Control Systems
  • Department Of Defense
  • Engineering
  • Engineers
  • Failure Mode And Effect Analysis
  • Fixed Price Contracts
  • Government Procurement
  • Governments
  • Indirect Costs
  • Manufacturing
  • Procurement
  • Production
  • Quality Control
  • Spare Parts
  • Standards

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Military and Counterinsurgency Studies.
  • Systems Analysis and Design