Chapter 8 — Fraud, Internal Controls, and Cash
Chapter 8 Outline
8.0 Why It Matters
LO 8.1 Analyze Fraud in the Accounting Workplace
LO 8.2 Define and Explain Internal Controls and Their Purpose within an Organization
LO 8.3 Describe Internal Controls within an Organization
LO 8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries
LO 8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization
LO 8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements