Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics 3rd Edition by Jay Thibodeau,Deborah Freier

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Consult Paragraph 14 and Paragraph A8 (in Appendix A) of PCAOB Auditing Standard No. 5. Provide examples of both a preventive control and a detective control that could address the risk that a fraudulent top-side adjusting journal entry could be made by a member of management.