Accounting Information Systems: The Processes and Controls, 2nd Edition

CHAPTER 3

Fraud, Ethics, and Internal Control

STUDY OBJECTIVES

This chapter will help you gain an understanding of the following concepts:

An introduction to the need for a code of ethics and internal controls

The accounting-related fraud that can occur when ethics codes and internal controls are weak or not correctly applied

The nature of management fraud

The nature of employee fraud

The nature of customer fraud

The nature of vendor fraud

The nature of computer fraud

The policies that assist in the avoidance of fraud and errors

The maintenance of a code of ethics

The maintenance of accounting ...