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Fraud is a growing challenge for English local government, yet the resources and support local authorities (LAs) have available to prevent, detect and investigate it are limited. Forensic accounting services (FAS) provided by external specialist private sector firms, particularly those undertaking mandatory external audit, might be one solution. Findings of a questionnaire survey suggest, however, that existing English LA users are not all convinced. Nevertheless, better awareness and understanding of what FAS have to offer, perhaps through case studies of successful implementation, would be a valuable contribution to helping local government enhance its counter-fraud capabilities and make informed decisions about how best to meet the increasingly complex fraud challenge.

Whether from a desire to be seen to be socially responsible, in pursuit of perceived profit opportunities, or as a reaction to increased professionalism on the part of charities, UK banks are paying increasing attention to the voluntary sector. Using secondary data, this paper investigates the market shares of banks amongst charities. It reveals that NatWest is the current market leader, but comparisons with a paper published a decade ago suggest that its market share and lead have diminished significantly. Further analysis reveals that one reason for that decline might be the recent growth in the share accounted for by the Co‐operative Bank, possibly as a consequence of the introduction of its ethical policy, some of the implications of which are discussed.

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This auditing case study focuses on a company presenting significant audit risk for an incoming audit firm. By presenting a variety of audit risks, hence audit implications, the case demonstrates the holistic approach to audit required in order to avoid an inappropriate audit opinion. The case is aimed at undergraduate students of auditing in the final year of their studies and students of the ACCA Paper 6 or equivalent. The case provides an efficient and original vehicle for instruction in auditing and can be used to complement other teaching aids.Auditing Case Study Information Systems Audit Risk,