Accounts Receivable Fraud
Accounts Receivable Fraud
Accounts Receivable Fraud
Credit Decisions
The supplier of goods and services checks if the prospective customer is
of sufficient credit worthiness to warrant the supply of the products or
services under an account arrangement.
2.
3.
4.
Collections
The Collections Officer identifies all invoices that are short paid or unpaid
as of the due date and collects them.
5.
Disputes Management
If the customer disputes a bill/invoice, this step is typically managed
between a Collections Officer and the customer.
6.
References:
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http://info.ansoniacreditdata.com/blog/accounts-receivable-fraud-lappingwhat-it-is-and-how-to-prevent-it
http://www.accountingtools.com/questions-and-answers/what-is-lappingfraud.html
https://www.ippayments.com/accounts-receivable/accounts-receivable-arautomation/
http://www.zouzias.com/custom13.php
http://info.ansoniacreditdata.com/blog/accounts-receivable-fraud-schemesyou-need-to-know
http://www.alliedbizgroup.com/resources/publications/embezzlementskimming-fraud-prevention-and-detection.html
http://brisbaneacfe.org/library/occupational-fraud/skimming-debtors-receiptscash-frauds/
http://www.ftpress.com/articles/article.aspx?p=2101527&seqNum=4
http://www.ckfraud.org/ckfraud.html
http://www.thefreelibrary.com/Check+kiting%3A+detection,
+prosecution+and+prevention.-a015139850
http://cpa-scribo.com/fraud-check-for-cash-substitutions/
http://algaonline.org/index.aspx?Nid=419
http://www.thenortongroup.net/nnotes2.html