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Fraud in Accounts Payable: How to Prevent It ReviewI liked this book. I found it to be well written and well outlined. As a CPA I found it to be sound and an easy read. It is insightful. And it provides an in-depth coverage of how the A/P function in an accounting system should work AND how it can be bent in order to perpetrate a fraud or frauds.
Why is this subject so important? Because accounts payable intimately relates to a company's cash accounts or bank accounts. A/P allows a check writer to send money out of a company bank account and into either a legitimate vendor's or legitimate employee's bank account. But the fraud comes in when the accounting system allows a check writer to send a check to an illegitimate vendor, illegitimate employee, or fake whatever.
This book was not short or lightweight. It really does a thorough job covering its subject matter. I recommend you examine the Search Inside feature Amazon provides for this book in order to take a look at the book's Table of Contents. There are 16 chapters and 4 appendices. If you are a small business owner, or someone involved with a company's accounts payable function, then this book is for you. Read it, study, and become expert in its contents. A good defense is a sound offense. 5 stars!Fraud in Accounts Payable: How to Prevent It Overview
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