You are the auditor for Office Supply, which is opening a new location next week.  The store manager has established all the controls you recommended for ensuring that sales are recorded properly, and cash is accounted for.  The manager has heard from other locations that employees often used returned goods as a means of skimming money from the register. Choose one of the following questions to discuss: How might an employee use returned goods to skim money from the register? What controls would you recommend to prevent or detect fraudulent returns? What audit procedures might you perform to detect fraudulent returns?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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You are the auditor for Office Supply, which is opening a new location next week.  The store manager has established all the controls you recommended for ensuring that sales are recorded properly, and cash is accounted for.  The manager has heard from other locations that employees often used returned goods as a means of skimming money from the register. Choose one of the following questions to discuss:

  1. How might an employee use returned goods to skim money from the register?
  2. What controls would you recommend to prevent or detect fraudulent returns?
  3. What audit procedures might you perform to detect fraudulent returns?
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