Table of Contents

Accounts Payable Fraud Prevention Tactics: New Practices and Ignored Established 7

Often Ignored Best AP Control Practices 7

New Best Practices that Tighten Controls 8

When Best Practices Are Lacking 11

The Master Vendor File Issues 13

New Master Vendor File Control Issue 14

The Other Suspicious Email 16

Review Questions 18

Review Questions with Explanations 19

Glossary 21

Final Examination 24

CPASelfstudy.com Course Evaluation 25