practitioners forum.

The article provides a checklist that can help auditors review internal control for both audited and unaudited engagements. It offers some auditing procedures which, when employed, may arouse the curiosity of the auditor and enhance his awareness of the possibility that fraud may exist. Selected auditing procedures, which can help detect and minimize irregularities, which consist of intentional distortions of financial statements and defalcation, are discussed. It also describes some accounting irregularities commonly found by auditors.