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1、51Asaninternalaudityouwouldprobablydisagreewiththechangeinpolicy.Firstterhassomenmalbusinessriskassociatedwithdefaultonbankloans.Onewaytohelpminimizethisistocarefullyevaluateloanapplications.Largeloanspresentgreaterriski

2、ntheeventofdefaultthandosmallerloans.Thusitisreasonabletohavemethanonepersoninvolvedinmakingthedecisiontograntalargeloan.Inadditionloansshouldbegrantedontheirmeritsnotonthebasisoffavitismmereassociationwiththebankpreside

3、nt.Allowingthebankpresidenttohavesoleauthitytograntlargeloanscanleadtothepresidentgrantingloanstofriendsbusinessassociateswithouttherequiredduediligence.Thiscanresultinabankbecomingexposedtoverypocreditrisks.Indeedthissc

4、enarioisoneofthecausesofsavingsloanbankfailuresofthepast.52Thisisanexampleofafraudwithsignificantcollusion.Fraudsthatareperpetratedwithmultiplepartiesindifferentpositionsofcontrolmakedetectingfraudmedifficult.Inthiscaset

5、hefraudbeganwithanemployeeresponsiblefauthizingclaimpayments.Thisisasensitivepositionbecausehisdecisionswouldinitiatepayments.Howeverclaimswouldneedtobeauthizedverifiedbefepaymentwouldbemade.Knowingthistheemployeemadesur

6、eeachclaimhadaphony“victim.”Thustherewasaverifiablestybehindeachclaim.Onlybytrackingphysicalevidenceoftheaccidentcoulditbediscoveredthattheclaimwasfictitious.Howevertheverynatureoftheprocesswastoresolvesmallclaimsquickly

7、withoutexcessivecontrol.Lastlycruptlawyerswerebroughtintothefraudtoactasattneysftheclaimants.Thisgavetheclaimsevenmecredibility.Inactualitythelawyershaddonelegitimatebusinesswiththetruckingcompanysoallappearednmal.Thisfr

8、audwasdiscoveredwhenthefraudulentemployee’sbanknoticedirregularitiesinhisbankaccountnotifiedauthities.Asthesayinggoes“Followthemoney!”Asasidenotethecruptclaimsadministratfellintothisbehaviduetogamblingproblems.53EventSou

9、ndshouldnothavereliedontheunusualnatureofthevendsdeliveryfrequencytouncoverthisfraud.Thepurchasepaymentcycleisoneofthemostcriticalbusinesscyclestocontrolbecausethepotentialfabuseissogreat.Purchasesshouldbeinitiatedbyareq

10、uisitiondocument.Thisdocumentshouldbecountersignedbyasuperisothattwopeopleagreeastowhatisbeingpurchased.Therequisitionshouldinitiateapurchasedertoavendfgoodsservices.Thevendrespondstothepurchasederbydeliveringthegoods.Th

11、egoodsshouldbefmallyreceivedusingareceivingdocument.Anaccountspayableclerkmatchestherequisitionpurchasederinvoicebefeanypaymentismade.Such“triplematching”preventsunauthizedrequestspayments.Inthiscasetherequestswereunauth

12、izedsuggestingthattheemployeehadsoleauthitytomakearequest.56a.Cashreceiptsjournalb.Cashreceiptsjournalc.Generaljournal(notarevenuetransaction)d.Generaljournale.Cashreceiptsjournalf.Cashreceiptsjournalg.Cashreceiptsjourna

13、lh.Revenuejournali.Cashreceiptsjournalj.Generaljournal57a.Cashpaymentsjournalb.Purchasesjournalc.Cashpaymentsjournald.Generaljournale.Generaljournalf.Cashpaymentsjournalg.Purchasesjournalh.Cashpaymentsjournali.Generaljou

14、rnalj.Generaljournalk.Purchasesjournal58Nov.3Providedserviceonaccountpostedfromrevenuejournal.9GrantedallowancecrectederrrelatedtosaleofNovember3postedfromgeneraljournal.13Receivedcashfbalanceduepostedfromcashreceiptsjou

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