UID:
almafu_9959326941902883
Format:
1 online resource (xviii, 280 pages) :
,
illustrations
ISBN:
9781119203971
,
111920397X
,
9780470451601
,
0470451602
,
9780470451618
,
0470451610
,
9780470451137
,
0470451130
,
128211364X
,
9781282113640
Content:
Using software to detect improper transactions are techniques that have grown in importance for fraud examiners. This book provides fraud examiners and auditors with step-by-step guidance on using data extraction and software to detect and prevent fraud. Its implementation guidance is supplemented by more than 60 case studies. Plus, it enables readers to use data to identify known and unknown symptoms of fraud. Auditors and fraud examiners will discover how to leverage data analysis as a powerful tool to detect and prevent fraud from occurring in any organization.
Note:
What is fraud? : Fraud: a definition ; Why fraud happens ; Who is responsible for fraud detection? ; What is a fraud awareness program? ; What is a corporate fraud policy? -- Fraud prevention and detection : Detecting fraud ; Determining the exposure to fraud ; Assessing the risk that fraud is occurring (or will occur) ; External symptoms ; Identifying areas of high risk for fraud ; Looking at the exposures from the fraudster's perspective ; Approach 1: Control weaknesses ; Approach 2: Key fields ; Being alert to the symptoms of fraud ; Building programs to look for symptoms ; Investigating and reporting instances of fraud ; Implementing controls for fraud prevention -- Why use data analysis to detect fraud? : Increased reliance on computers ; Developing CAATT's capabilities ; Integrated analysis and value-added audit ; Recognizing opportunities for CAATT's ; Developing a fraud investigation plan -- Solving the data problem : Setting audit objectives ; Defining the information requirements ; Accessing data ; Data paths ; Data file attributes and structures ; Assessing data integrity ; Overview of the application system ; Overview of the data -- Understanding the data : Computer analysis ; Analysis techniques ; Assessing the completeness of the data ; Expression/equation ; Gaps ; Statistical analysis ; Duplicates ; Sorting and indexing -- Overview of the data : Summarization ; Stratification ; Cross tabulation/pivot tables -- Working with the data : Aging ; Join/relation -- Analyzing trends in the data : Trend analysis ; Regression analysis ; Parallel simulation -- Known symptoms of fraud : Known and unknown symptoms ; Fraud in the payroll area ; Fraud in the purchasing area ; Symptoms of purchasing fraud -- Unknown symptoms of fraud (using digital analysis) : Data profiling ; Ratio / variance analysis ; Benford's law -- Automating the detection process : Fraud applications or templates ; Fraud application development -- Verifying the results : Confirmation letters ; Sampling ; Judgmental or directed sampling ; Statistical sampling ; Quality assurance ; Quality assurance methodology ; Preventive controls ; Detective controls ; Corrective controls ; Ensuring reliability ; Data analysis and prosecuting fraud -- Appendix A. Fraud investigation plans : Insurance policies: too good to be true ; Paid by the numbers -- Appendix B. Application of CAATT's by functional area -- Appendix C. ACL installation process.
Additional Edition:
Print version: Coderre, David G. Computer-aided fraud prevention and detection. Hoboken, N.J. : John Wiley & Sons, ©2009 ISBN 9780470392430
Additional Edition:
ISBN 0470392436
Language:
English
Keywords:
Electronic books.
;
Electronic books.
;
Electronic books.
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119203971
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119203971
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119203971
