Computer Aided Fraud Prevention and Detection A Step by Step Guide

ISBN-10: 0470392436
ISBN-13: 9780470392430
Edition: 2009
List price: $45.00 Buy it from $20.11
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Description: 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  More...

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Book details

List price: $45.00
Copyright year: 2009
Publisher: John Wiley & Sons, Limited
Publication date: 4/2/2009
Binding: Hardcover
Pages: 304
Size: 6.25" wide x 9.25" long x 1.00" tall
Weight: 1.144
Language: English

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.

Case Studies
Preface
What Is Fraud?
Fraud: A Definition
Why Fraud Happens
Who Is Responsible for Fraud Detection?
What Is a Fraud Awareness Program?
Screening Job Applicants
What Is a Corporate Fraud Policy?
Notes
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
Who Could Benefit from the Identified Control Weaknesses?
What Can They Influence, Control, or Affect?
Can They Act Alone or Is Collusion Required?
Approach 2: Key Fields
Which Data Fields Can Be Manipulated and by Whom?
Additional Fraud Risk Considerations
Understanding the Symptoms of Fraud
Being Alert to the Symptoms of Fraud
Building Programs to Look for Symptoms
Investigating and Reporting Instances of Fraud
Implementing Controls for Fraud Prevention
Notes
Why Use Data Analysis to Detect Fraud?
Increased Reliance on Computers
Developing CAATTs Capabilities
Integrated Analysis and Value-Added Audit
Recognizing Opportunities for CATTs
Developing a Fraud Investigation Plan
Notes
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
Notes
Understanding the Data
Computer Analysis
Analysis Techniques
Filter/Display Criteria
Expressions/Equations
Gaps
Statistical Analysis
Duplicates
Sort/Index
Summarization
Stratification
Cross Tabulation/Pivot Tables
Aging
Join/Relate
Trend Analysis
Regression Analysis
Parallel Simulation
Benford's Law
Digital Analysis
Confirmation Letters
Sampling
Combining Techniques
Assessing the Completeness of the Data
Filter or Display Criteria
Expression/Equation
Gaps
Statistical Analysis
Duplicates
Sorting and Indexing
Notes
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
Notes
Known Symptoms of Fraud
Known and Unknown Symptoms
Fraud in the Payroll Area
Ghost Employees
Terminated Employees
Overpayment
Fraud in the Purchasing Area
Employee Activities
Vendor Action and Employee Inaction
Collusion between Vendor and Employee
Symptoms of Purchasing Fraud
Kickbacks
Fixed Bidding
Goods Not Received
Duplicate Invoices
Inflated Prices
Inferior Quality
Excess Quantities
Unknown Symptoms of Fraud (Using Digital Analysis)
Data Profiling
Statistical Analysis
Stratification
Frequently Used Values
Even Amounts and Rounding
Least/Most Used Categories
Ratio/Variance Analysis
Maximum/Minimum
Maximum/Second Highest
Current/Previous
One Business Area/Another
Benford's Law
Notes
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
Notes
Fraud Investigation Plans
Insurance Policies-Too Good to Be True
Paid by the Numbers
Application of CAATTs by Functional Area
Accounts Receivable Tests
Accounts Payable Tests
General Ledger Tests
Materials Management and Inventory Control Tests
Salary and Payroll Tests
Purchase Order Management Tests
Conflict-of-Interest Tests
Kickback Tests
Bid-Rigging Tests
Policy and Administration Tests
Vendor Management Tests
Retail Loss Prevention Tests
Sales Analysis Tests
Work in Progress Tests
Cash Disbursement Tests
Customer Service Management Tests
Loan Tests
Deposit Tests
Real Estate Loans
Credit Card Management
Life Insurance Tests
Travel Claims
ACL Installation Process
Epilogue
References
Index

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