Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 130

Risk factors reflective of employee attitudes/rationalizations that allow them to justify mis­appropriation of assets are generally not susceptible to observation by the auditor. Nevertheless, the auditor who becomes aware of the existence of such information should consider it in identifying the risks of material misstatement arising from misappropriation of assets. For example, auditors may become aware of the following attitudes or behavior of employees who have access to assets susceptible to misappropriation:

 Disregard for the need for monitoring or reducing risks related to misappropriation of assets.

 Disregard for internal control over misappropriation of assets by overriding existing controls or by failing to correct known internal control deficiencies.

 Behavior indicating displeasure or dissatisfaction with the company or its treatment of the employee.

 Changes in behavior or lifestyle that may indicate assets have been misappropriated.

 The belief by some government or other officials that their level of authority justifies a certain level of compensation and personal privileges.

 Tolerance of petty theft.