Computer-aided fraud prevention and detection [[electronic resource] ] : a step-by-step guide / / David Coderre

• Record Nr.: UNINA9910145953603321
• Autore: Coderre David G
• Pubbl/distr/stampa: Hoboken, N.J., : Wiley & Sons, c2009
• ISBN: 0-470-45161-0; 1-119-20397-X; 1-282-11364-X; 9786612113642; 0-470-45160-2
• Descrizione fisica: 1 online resource (301 p.)
• Disciplina: 364.4
• Soggetti: Fraud; Fraud investigation; Fraud - Prevention; Auditing, Internal - Data processing; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references (p. 275-276) and index.
• Nota di contenuto: Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide; Contents; Case Studies; Preface; Notes; Chapter 1: 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?; Notes; Chapter 2: 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 WeaknessesApproach 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; Notes; Chapter 3: Why Use Data Analysis to Detect Fraud?; Increased Reliance on Computers; Developing CAATTs Capabilities; Integrated Analysis and Value-Added Audit; Recognizing ; Opportunities for CAATTs; Developing a Fraud Investigation Plan; Notes; Chapter 4: Solving the Data Problem; Setting Audit Objectives; Defining the Information Requirements; Accessing Data; Data PathsData File Attributes and Structures; Assessing Data Integrity; Overview of the Application System; Overview of the Data; Notes; Chapter 5: Understanding the Data; Computer Analysis; Analysis Techniques; Assessing the Completeness of the Data; Expression/Equation; Gaps; Statistical Analysis; Duplicates; Sorting and Indexing; Notes; Chapter 6: Overview of the Data; Summarization; Stratification; Cross Tabulation/Pivot Tables; Chapter 7: Working with the Data; Aging; Chapter 8: Analyzing Trends in the Data; Trend Analysis; Regression Analysis; Parallel Simulation; Notes; Chapter 9: Known Symptoms of FraudKnown and Unknown Symptoms; Fraud in the Payroll Area; Fraud in the Purchasing Area; Symptoms of Purchasing Fraud; Chapter 10: Unknown Symptoms of Fraud (Using Digital Analysis); Data Profiling; Ratio/Variance Analysis; Benford's Law; Notes; Chapter 11: Automating the Detection Process; Fraud Applications or Templates; Fraud Application Development; Chapter 12: Verifying the Results; Confirmation Letters; Sampling; Judgmental or Directed Sampling; Statistical Sampling; Quality Assurance; Quality Assurance Methodology; Preventive Controls; Detective Controls; Corrective ControlsEnsuring Reliability; Data Analysis and Prosecuting Fraud; Note; Appendix A: Fraud Investigation Plans; Insurance Policies-Too Good to Be True; Case Study: Insurance Policies-Too Good to Be True; Paid by the Numbers; Case Study: Paid by the Numbers; Appendix B: Application of CAATTs by Functional Area; Appendix C: ACL Installation Process; Epilogue; Note; References; Index
• Sommario/riassunto: Praise for Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide ""A wonderful desktop reference for anyone trying to move from traditional auditing to integrated auditing. The numerous case studies make it easy to understand and provide a how-to for those?seeking to implement automated tools including continuous assurance. Whether you are just starting down the path or well on your way, it is a valuable resource.""-Kate M. Head, CPA, CFE, CISA Associate Director, Audit and Compliance University of South Florida ""I have been fortunate enough to learn