Recommended CAAT-Based Audit  Tests

The cash and inventory asset misappropriation fraud  audit tests address all of the schemes except for Fraudulent  Disbursements. 

•There are 105 CAAT-based audit tests for cash and inven- tory asset misappropriation fraud detection identified in our mapping: 

•11 for Cash Larceny 

•47  for Skimming 

•39 for Non-cash  Larceny

 •8 for Misuse 

There are also 43 recommended internal controls for cash and inventory asset misappropriation schemes identified in this section: •15 for Cash Larceny 

•11  for Skimming 

•12 for Non-cash  Larceny 

•5 for Misuse