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  • Fraud Examination - DEMO
    • Topic 4
      • Title Page
      • Topic 1: An Introduction to Financial Statement Fraud
      • Topic 2: The Profession’s Focus on Financial Statement Fraud
      • Topic 3: A Framework for Detecting Financial Statement Fraud
      • Topic 4: Revenue-Related Financial Statement Fraud
      • Topic 5: Inventory and Cost of Goods Sold Fraud
      • Topic 6: Fraud Involving the Understatement of Liabilities
      • Topic 7: Overstatement of Asset Fraud
      • Topic 8: Inadequate Disclosure Fraud
      • Topic 9: Fraud Prevention
      • Topic 10: Sarbanes-Oxley
      • Topic 11: Review For Competency Exam
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    • Topic 4: Revenue-Related Financial Statement Fraud
    • 4.1 IntroductionThis is the current section.
    • 4.2 The Example of Xerox
    • 4.3 Identifying Revenue-Related Exposures
    • 4.4 Identifying Revenue-Related Fraud Symptoms
    • 4.5 Actively Looking for Revenue-Related Fraud Symptoms
    • 4.6 Focusing on Changes in Revenue-Related Relationships
    • 4.7 Comparing Financial Statement Amounts with the Assets They Are Supposed to Represent
    • 4.8 Actively Searching for "Control" Symptoms
    • 4.9 Actively Searching for "Behavioral or Verbal" and "Lifestyle" Symptoms
    • 4.10 Actively Searching for "Tips and Complaints" Symptoms
    • 4.11 Following up on Symptoms Observed
    • 4.12 Concluding Comments
    • 4.13 Topic Review

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