Buy custom Fraud Risk for Cerner Health
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| Topic: |
Business
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| Number of pages / Number of words: |
2 / 527 |
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They also have contracts receivable in which the revenue is recognized, but not yet billable. The potential for fraud is fairly high in this area because management might want to recognize more of the receivable account if the revenue numbers aren’t where they want them to be. If the contract is for next year, but the revenue numbers for this year are looking low, Cerner might push that revenue to this year or they might want to push some of the revenue that should be recognized this period to next period...
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If the contract is for next year, but the revenue numbers for this year are looking low, Cerner might push that revenue to this year or they might want to push some of the revenue that should be recognized this period to next period. This potential for fraud would affect the revenue account and also the contracts receivable account...
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