Principles of Audit Surveillance: (Reprise Edition)
The logic and language of auditing for fraud. A revised and condensed version of the groundbreaking 1960 classic in which Cardwell introduced a comprehensive strategy for detection and deterrence of "inside theft" (the fraudulent transfer of value from owners, undertaken by employees for their own benefit or that of their accomplices). One of six components of this strategy, audit surveillance is centered on the accounting system, grounded in the proprietorship equation, and includes...
Search in google:
Though Cardwell (d. 1983) could never have envisioned the magnitude of recent accounting scandals, his 1960 book and this revised edition are still relevant to protecting against double entry inside theft. As part of a theft detection and deterrence system, audit surveillance—unlike financial auditing—moves from a general review to authentication tests in scrutinizing accounting records and checks. Other notable features include articles from the 1930s and 1940s on the accounting profession's responsibility for detecting theft and the mathematical approach to theft detection, and a glossary. Annotation ©2005 Book News, Inc., Portland, OR
