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Accounting Controls: Ensuring Financial Integrity - 4th Edition by Steven M. Bragg, Exams of Accounting

An in-depth exploration of accounting controls, their importance in maintaining financial integrity, and various control systems for credit management, shipping, customer billing, collections, purchasing, payables, expense reporting, procurement cards, receiving, payroll, fixed assets, treasury, financial reporting, budgeting, gift cards, and information technology. It covers manual and automated controls, special cases, and additional accounting policies.

Typology: Exams

2021/2022

Uploaded on 09/12/2022

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Accounting Controls
4th Edition
Steven M. Bragg
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Accounting Controls

th

Edition

Steven M. Bragg

  • Chapter 1 โ€“ The Accounting Controls Environment
    • Learning Objectives
    • Introduction..........................................................................................................................................
    • The Genesis of Accounting Controls
    • The Proper Balance of Control Systems...............................................................................................
    • The Nature of Risk
    • Common Fraud Risk Factors
    • Control Principles.................................................................................................................................
    • The Failings of Internal Controls...........................................................................................................
    • Preventive and Detective Controls
    • Manual and Automated Controls
    • Constructing a System of Controls
    • Special Case โ€“ Acquisitions
    • Special Case โ€“ Employee Turnover
    • Special Case โ€“ Rapid Growth
    • Control System Documentation
    • Terminating Controls..........................................................................................................................
    • Controls Education
    • Structure of this Book.........................................................................................................................
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 2 โ€“ Order Entry Controls
    • Learning Objectives
    • Introduction........................................................................................................................................
    • Order Entry Process Overview
    • In-Process Order Entry Controls
    • Alternative Order Entry Control Systems
      • Control System for Manual Order Entry
      • Control System for Computerized Order Entry................................................................................
    • Additional Order Entry Controls โ€“ Fraud Related
    • Additional Order Entry Controls โ€“ Periodic Actions
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 3 โ€“ Credit Controls
    • Learning Objectives
    • Introduction........................................................................................................................................
    • Credit Process Overview....................................................................................................................
    • In-Process Credit Controls
    • Alternative Credit Control Systems.....................................................................................................
      • Control System for Manual Credit Management
      • Control System for Computerized Credit Management
    • Additional Credit Controls โ€“ Fraud Related.........................................................................................
    • Additional Credit Controls โ€“ Periodic Actions......................................................................................
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 4 โ€“ Shipping Controls............................................................................................................
    • Learning Objectives
    • Introduction........................................................................................................................................
    • Shipping Process Overview
    • In-Process Shipping Controls
    • Alternative Shipping Control Systems
      • Control System for Manual Shipping
      • Control System for Computerized Shipping
    • Additional Shipping Controls โ€“ Fraud Related
    • Additional Shipping Controls โ€“ Periodic Actions
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 5 โ€“ Customer Billing Controls...............................................................................................
    • Learning Objectives
    • Introduction........................................................................................................................................
    • Customer Billing Process Overview....................................................................................................
    • Customer Billing Process Overview....................................................................................................
    • In-Process Customer Billing Controls
    • Alternative Customer Billing Control Systems.....................................................................................
      • Control System for Manual Customer Billings.................................................................................
      • Control System for Computerized Customer Billings
    • Additional Customer Billing Controls โ€“ Fraud Related.........................................................................
    • Additional Customer Billing Controls โ€“ Periodic Actions......................................................................
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 6 โ€“ Collection Controls..........................................................................................................
    • Learning Objectives
    • Introduction........................................................................................................................................
    • Collection Process Overview..............................................................................................................
    • In-Process Collection Controls
    • Alternative Collection Control Systems...............................................................................................
    • Additional Collection Controls
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 7 โ€“ Cash Receipts Controls...................................................................................................
    • Learning Objectives
    • Introduction........................................................................................................................................
    • Cash Receipts Process Overview
    • In-Process Cash Receipts Controls
    • Alternative Cash Receipts Control Systems
      • Control System for Cash Receipts..................................................................................................
      • Control System for Check Receipts
      • Control System for Lockbox Receipts.............................................................................................
      • Control System for Remote Deposit Capture
    • Additional Cash Receipts Controls โ€“ Fraud Related
    • Additional Cash Receipts Controls โ€“ Periodic Actions
    • Additional Accounting Policies
    • Summary
    • Review Questions iii
    • Review Answers
  • Chapter 8 โ€“ Purchasing Controls........................................................................................................
    • Learning Objectives
    • Introduction........................................................................................................................................
    • Purchasing Process Overview
    • In-Process Purchasing Controls
    • Alternative Purchasing Control Systems.............................................................................................
      • Control System for Purchasing with Bids
      • Control System for Purchasing without Bids
      • Controls for Purchasing with a Computerized System
    • Additional Purchasing Controls โ€“ Fraud Related
    • Additional Purchasing Controls โ€“ Periodic Actions..............................................................................
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 9 โ€“ Accounts Payable Controls...........................................................................................
    • Learning Objectives
    • Introduction......................................................................................................................................
    • Accounts Payable Process Overview
    • In-Process Accounts Payable Controls.............................................................................................
    • Alternative Accounts Payable Control Systems
      • Control System for Manual Accounts Payable
      • Control System for Computerized Accounts Payable....................................................................
      • Control System for Evaluated Receipts
    • Additional Payables Controls โ€“ Trend Analysis.................................................................................
    • Additional Payables Controls โ€“ Fraud Related..................................................................................
    • Additional Payables Controls โ€“ Periodic Actions...............................................................................
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 10 โ€“ Expense Report Controls
    • Learning Objectives
    • Introduction......................................................................................................................................
    • Expense Report Process Overview
    • In-Process Accounts Payable Controls.............................................................................................
    • Alternative Expense Report Control Systems
      • Control System for Manual Expense Reporting
      • Control System for Computerized Expense Reporting
    • Additional Expense Report Controls โ€“ Fraud Related
    • Additional Expense Report Controls โ€“ Periodic Actions
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 11 โ€“ Procurement Card Controls
    • Learning Objectives
    • Introduction......................................................................................................................................
    • Procurement Card Process Overview
    • In-Process Procurement Card Controls
    • Alternative Procurement Card Control Systems................................................................................ iv
      • Procurement Card Control System without a Transaction Log
      • Procurement Card Control System with a Transaction Log
    • Additional Procurement Card Controls โ€“ Fraud Related
    • Additional Procurement Card Controls โ€“ Periodic Actions.................................................................
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 12 โ€“ Petty Cash Controls.....................................................................................................
    • Learning Objectives
    • Introduction......................................................................................................................................
    • Petty Cash Process Overview
    • In-Process Petty Cash Controls
    • The Petty Cash Control System
    • Additional Petty Cash Controls โ€“ Fraud Related
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 13 โ€“ Receiving Controls
    • Learning Objectives
    • Introduction......................................................................................................................................
    • Receiving Process Overview............................................................................................................
    • In-Process Receiving Controls
    • Alternative Receiving Control Systems.............................................................................................
      • Control System for Receiving with a Manual System
      • Controls for Receiving with a Computerized System
    • Additional Receiving Controls โ€“ Fraud Related.................................................................................
    • Additional Receiving Controls โ€“ Periodic Actions..............................................................................
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 14 โ€“ Payroll Controls
    • Learning Objectives
    • Introduction......................................................................................................................................
    • Payroll Process Overview
    • In-Process Payroll Controls..............................................................................................................
    • Alternative Payroll Control Systems
      • Control System for Manual Payroll
      • Control System for Computerized Payroll
      • Control System for Outsourced Payroll.........................................................................................
      • Control System for Cash Payroll Payments
    • Additional Payroll Controls โ€“ Trend Analysis
    • Additional Payroll Controls โ€“ Fraud Related
    • Additional Payroll Controls โ€“ Periodic Actions
    • Additional Payroll Controls โ€“ Related Activities.................................................................................
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 15 โ€“ Fixed Asset Controls v
    • Learning Objectives
    • Introduction......................................................................................................................................
    • Fixed Asset Process Overview.........................................................................................................
    • In-Process Fixed Asset Controls
    • Alternative Fixed Asset Control Systems
    • Additional Fixed Asset Controls โ€“ Fraud Related..............................................................................
    • Additional Fixed Asset Controls โ€“ Periodic Actions
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 16 โ€“ Treasury Controls
    • Learning Objectives
    • Introduction......................................................................................................................................
    • The Cash Forecasting Controls Environment
    • The Funds Investment Control Environment.....................................................................................
    • The Debt Procurement Control Environment
    • The Stock Issuance Control Environment
    • Additional Treasury Controls โ€“ Fraud Related
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 17 โ€“ Financial Reporting Controls
    • Learning Objectives
    • Introduction......................................................................................................................................
    • Financial Reporting Overview
    • In-Process Financial Reporting Controls
    • Additional Controls for Public Companies.........................................................................................
    • Balancing Controls against Speed
    • Additional Financial Reporting Controls โ€“ Fraud Related
    • Additional Financial Reporting Controls โ€“ Periodic Actions
    • Additional Accounting Policies
    • Summary
    • Review Questions
    • Review Answers
  • Chapter 18 โ€“ Other Controls
    • Learning Objectives
    • Introduction......................................................................................................................................
    • Acquisition Controls
    • Budgeting Controls
      • Budget Creation Controls
      • Budget Integration Controls..........................................................................................................
      • Summary of Budget Controls
    • Gift Card Controls
    • Information Technology Controls......................................................................................................
    • Inventory Recordation Controls
    • Inventory Valuation Controls
    • Project Controls
      • Controls for Cost Plus Pricing Arrangements................................................................................
      • Controls for Fixed Fee Pricing Arrangements
      • Controls for Internal Projects
      • Summary of Project Controls
    • Review Questions vi
    • Review Answers
  • Glossary
  • Index