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FVS Home > Resources > Antifraud/Forensic Accounting > Fraud Detection, Investigation & Prevention > Indicia of Fraud

Indicia of Fraud

This section provides information on the indicators of fraud.


Planning the Investigation
FVS Section Member
In beginning an investigative engagement, it's especially important to (1) establish the scenario; (2) identify areas of concern and uncertainty; and (3) define the nature and scope of the investigation. A well-planned investigation maximizes your chances of success. Learn More>>
Revenue Related Financial Statement Fraud
FVS Section Member
There are many situations where significant judgment must be exercised to determine when and how much revenue to recognize. This subjectivity provides an opportunity for fraud. Learn More>>
Cash Theft Schemes
FVS Section Member
This article offers suggestions for detecting and preventing understated sales schemes. Learn More>>
Exhibit to SAS No. 99: Management Antifraud Programs and Controls
The Exhibit to SAS 99, Consideration of Fraud in a Financial Statement Audit has been issued to provide guidance to boards of directors, audit committees, and management to prevent and deter fraud.
Identifying Vulnerability to Fraud Among Managers and Directors
These checklists will help you ask the right questions to see if risk factors are present among the management or board of directors of an organization.
Fraud in Other Words: Professional Jargon and Uncensored Street Slang
Baksheesh, bicheiro, channel stuffing. Are you familiar with this fraud jargon? Learn More>>
Risk Management Checklist
This checklist is a general guide for CPAs designed to help assess and manage the risk of fraud. It has been updated to encompass the guidance contained in Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit.
Appendix to SAS No. 99, Fraud Risk Factors
This appendix excerpt contains examples of risk factors discussed in paragraphs 31 through 33 of the Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit. Separately presented are examples relating to the two types of fraud relevant to the auditor's consideration-that is, fraudulent financial reporting and misappropriation of assets. Learn More>>