\documentclass[10pt,a4paper]{article}

% Packages
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\usepackage{multicol}           % Allows multicols in tables
\usepackage{tabularx}           % Intelligent column widths
\usepackage{tabulary}           % Used in header and footer
\usepackage{hhline}             % Border under tables
\usepackage{graphicx}           % For images
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\usepackage{lastpage}           % Needed for total page number
\usepackage{seqsplit}           % Splits long words.
%\usepackage{opensans}          % Can't make this work so far. Shame. Would be lovely.
\usepackage[normalem]{ulem}     % For underlining links
% Most of the following are not required for the majority
% of cheat sheets but are needed for some symbol support.
\usepackage{amsmath}            % Symbols
\usepackage{MnSymbol}           % Symbols
\usepackage{wasysym}            % Symbols
%\usepackage[english,german,french,spanish,italian]{babel}              % Languages

% Document Info
\author{nova-cane98}
\pdfinfo{
  /Title (audit-exam-2.pdf)
  /Creator (Cheatography)
  /Author (nova-cane98)
  /Subject (Audit Exam 2 Cheat Sheet)
}

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% This two commands together give roughly
% the right line height in the tables
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\onehalfspacing

% Commands
\newcommand{\SetRowColor}[1]{\noalign{\gdef\RowColorName{#1}}\rowcolor{\RowColorName}} % Shortcut for row colour
\newcommand{\mymulticolumn}[3]{\multicolumn{#1}{>{\columncolor{\RowColorName}}#2}{#3}} % For coloured multi-cols
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\color{TextColor}

% Header and Footer
\pagestyle{fancy}
\fancyhead{} % Set header to blank
\fancyfoot{} % Set footer to blank
\fancyhead[L]{
\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{C}
    \SetRowColor{DarkBackground}
    \vspace{-7pt}
    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
    }
\end{tabulary}
\columnbreak
\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Audit Exam 2 Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{nova-cane98} via \textcolor{DarkBackground}{\uline{cheatography.com/217313/cs/47737/}}}
\end{tabulary}
\end{multicols}}

\fancyfoot[L]{ \footnotesize
\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{LL}
  \SetRowColor{FootBackground}
  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}nova-cane98 \\
  \uline{cheatography.com/nova-cane98} \\
  \end{tabulary}
\vfill
\columnbreak
\begin{tabulary}{5.8cm}{L}
  \SetRowColor{FootBackground}
  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 27th February, 2026.\\
   Page {\thepage} of \pageref{LastPage}.
\end{tabulary}
\vfill
\columnbreak
\begin{tabulary}{5.8cm}{L}
  \SetRowColor{FootBackground}
  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Sponsor}}  \\
  \SetRowColor{white}
  \vspace{-5pt}
  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
\end{tabulary}
\end{multicols}}




\begin{document}
\raggedright
\raggedcolumns

% Set font size to small. Switch to any value
% from this page to resize cheat sheet text:
% www.emerson.emory.edu/services/latex/latex_169.html
\footnotesize % Small font.

\begin{multicols*}{3}

\begin{tabularx}{5.377cm}{x{1.89126 cm} x{3.08574 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{{\bf{Fraud Risk}}}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Fraud \{\{ac\}\} \{\{border=2\}\}} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{The misrepresentation of facts that the individual knows to be false with the intention to deceive\{\{ac\}\} \{\{bb=3\}\}} \tn 
% Row Count 4 (+ 3)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Overstating revenues and assets} \tn 
% Row Count 5 (+ 1)
% Row 3
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{Understating expenses and liabilities} \tn 
% Row Count 6 (+ 1)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{\{\{bb=1\}\} Giving disclosures that are misstated or that omit important information} \tn 
% Row Count 8 (+ 2)
% Row 5
\SetRowColor{white}
Management fraud \{\{bb=1\}\} & Fraudulent financial reporting\{\{bb=1\}\} \tn 
% Row Count 10 (+ 2)
% Row 6
\SetRowColor{LightBackground}
Employee fraud \{\{bb=1\}\} & \{\{bb=1\}\}Misappropriation of assets \tn 
% Row Count 12 (+ 2)
% Row 7
\SetRowColor{white}
Fraud Risk categories & \{\{fa-caret-right\}\}Management's Characteristics and Influence \tn 
% Row Count 15 (+ 3)
% Row 8
\SetRowColor{LightBackground}
 & \{\{fa-caret-right\}\}Industry Conditions \tn 
% Row Count 17 (+ 2)
% Row 9
\SetRowColor{white}
 & \{\{fa-caret-right\}\}Operating Characteristics and Financial Stability \tn 
% Row Count 20 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Errors = unintentional  \newline Fraud = intentional}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.84149 cm} x{3.13551 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Misappropriation of Assets}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Fraud} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
 & Requires {\bf{intent}} to deceive the victim \tn 
% Row Count 3 (+ 2)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{Embezzlement} \tn 
% Row Count 4 (+ 1)
% Row 3
\SetRowColor{white}
 & \{\{fa-arrow-right\}\}employees or nonemployees wrongfully taking money or property entrusted to them, by cover-up \tn 
% Row Count 9 (+ 5)
% Row 4
\SetRowColor{LightBackground}
 & \{\{fa-gears\}\} to permanently deprive the owner \tn 
% Row Count 11 (+ 2)
% Row 5
\SetRowColor{white}
\mymulticolumn{2}{x{5.377cm}}{Larceny} \tn 
% Row Count 12 (+ 1)
% Row 6
\SetRowColor{LightBackground}
 & \{\{fa-arrow-right\}\} theft of an employer's property that is not entrusted to an employee \tn 
% Row Count 16 (+ 4)
% Row 7
\SetRowColor{white}
 & \{\{fa-gears\}\} to permanently deprive the owner \tn 
% Row Count 18 (+ 2)
% Row 8
\SetRowColor{LightBackground}
Defalcation \{\{nobreak\}\} & \{\{fa-arrow-right\}\} Misuse of funds by a fiduciary \tn 
% Row Count 20 (+ 2)
% Row 9
\SetRowColor{white}
 & \{\{fa-gears\}\} intentional wrongdoing \tn 
% Row Count 22 (+ 2)
% Row 10
\SetRowColor{LightBackground}
 & \{\{fa-gears\}\} OR negligence* \tn 
% Row Count 24 (+ 2)
% Row 11
\SetRowColor{white}
Errors & \{\{fa-arrow-right\}\}unintentional misstatements or omissions \tn 
% Row Count 27 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{If negligence: \{\{fa-ban\}\} fraud}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}