Auditing Collusion Essay

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BU482: Independent Directed Study II 2011 October 11 Auditing Collusion Unit 3 Assignment: Annotated Bibliography Heather Friday BU482: Independent Directed Study II 2011 October 11 Auditing Collusion Unit 3 Assignment: Annotated Bibliography Heather Friday What About Collusion? (2004). Primer on Internal Controls & Auditing: Crucial to Government & the Economy, 24-25. Retrieved from EBSCOhost. The authors explore the ideas of collusion in the workplace and the controls put into place to avoid collusion. They analyze what could go wrong and the motivations and opportunities that are available to allow collusion to be executed in corporations. The author outlines the control efforts that are put into place as the redundant and compensating controls and notes there are more than just one preventative measures in place. By having more than one check point the controls have a system that not only prevents collusion but can also detect the presence of collusion. This source is relative to my paper discussing auditing collusion because it discusses collusion as a whole in a corporation. Currie III, D. (2003). ANALYZING FAILURES. CPA Journal, 73(2), 21. Retrieved from EBSCOhost. The author of Analyzing Failures discusses the rising numbers of failed audits and the evaluations of why the numbers of audits failing are increasing. He also explores the responsibilities of those who are involved in the failed audits have. Another area that the author focuses in on is the employee involvement in collusion as being part of the reason audits are failing. This source is relative to my auditing collusion research because it discusses audits that are failing due to collusion and many other facets of fraud in the work place. Chauhan, A., & Kenkre, M. (2011). Fraud Investigations - Employee Fraud. Credit Control, 32(3/4), 8-17. Retrieved from
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