cash flow calculations, internal audit roles, internal controls, loss forecast, reporting, risk assurance

adverse, causes of fraud, common size FS analysis, conditions that promote fraud, disclaimer, forecast vs projection, fraudulent reporting, FS analysis limitations, horizontal FS analysis, internal controls, L-T trend FS analysis, major ratio types, Management's Discussion and Analysis, MD&A, qualified, ratio analysis limitation, unqualified opinion

decentralization, dual rate allocation, ethics, evaluate performance, illegal, incentive, internal controls, management control systems, organization structure, protect assests, responsibility centers, single rate allocation, untheical