The fraud audit : responding to the risk of fraud in core business systems / / Leonard W. Vona

• Record Nr.: UNINA9910139642103321
• Autore: Vona Leonard W. <1955->
• Pubbl/distr/stampa: Hoboken, New Jersey : , : John Wiley & Sons, , 2011
• ISBN: 1-118-09372-0; 1-283-17663-7; 9786613176639; 1-118-38704-X; 1-118-09370-4
• Edizione: [1st edition]
• Descrizione fisica: 1 online resource (395 p.)
• Collana: Wiley corporate f&a ; ; 16
• Classificazione: BUS003000
• Disciplina: 657.45; 658.4/73
• Soggetti: Fraud investigation - United States; Forensic accounting - United States; Fraud - United States - Prevention
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Includes index.
• Nota di contenuto: THE FRAUD AUDIT: Responding to the Risk of Fraud in Core Business Systems; Contents; Preface; 1 What Is a Fraud Audit?; 2 Professional Standards; 3 Fraud Scenarios; 4 Brainstorming: The Implementation of Professional Standards; 5 Assessment of Fraud Likelihood; 6 Building the Fraud Audit Program; 7 Data Mining for Fraud; 8 Fraud Audit Procedures; 9 NINE Document Analysis; 10 Disbursement Fraud; 11 CHAPTER ELEVEN Procurement Fraud; 12 Payroll Fraud; 13 CHAPTER THIRTEEN Revenue; 14 Inventory Fraud; 15 Journal Entry Fraud; 16 Program Management Fraud; 17 Quantifying Fraud; Appendixes; About the AuthorIndex
• Sommario/riassunto: "Essential guidance for creation of an effective fraud audit program in core business systems. The Association of Certified Fraud Examiners has reported that U.S. businesses lose up to $4 billion annually due to fraud and abuse. Discover fraud within your business before yours becomes another business fraud statistic. Fraud in the Core Business ; Systems provides a proven fraud methodology that allows auditors to discover fraud versus investigating it. Explains how to create a fraud audit program. Shows auditors how to locate fraud through the use of data mining. Focuses on a proven methodology that has actually detected fraudulent transactions. Take a look inside for essential guidance for fraud discovery within specific corporate F&A functions, such as disbursement, procurement, payroll, revenue misstatement, inventory, journal entries, and management override."--