| |
|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910704700503321 |
|
|
Autore |
Mullaney John R. |
|
|
Titolo |
Nutrient concentrations and loads and Escherichia coli densities in tributaries of the Niantic River Estuary, southeastern Connecticut, 2005 and 2008-2011 / / by John R. Mullaney ; prepared in cooperation with the Connecticut Department of Energy and Environmental Protection |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Reston, Virginia : , : U.S. Department of the Interior, U.S. Geological Survey, , 2013 |
|
|
|
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (viii, 27 pages) : illustrations (some color) |
|
|
|
|
|
|
Collana |
|
Scientific investigations report ; ; 2013-5008 |
|
|
|
|
|
|
Soggetti |
|
Escherichia coli - Connecticut - Niantic River - Measurement |
Nutrient pollution of water - Connecticut - Niantic River - Measurement |
Water quality - Connecticut - Niantic River - Measurement |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Title from title screen (viewed on July 15, 2013). |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references (pages 25-27). |
|
|
|
|
|
|
|
|
|
|
|
|
|
2. |
Record Nr. |
UNINA9910830246203321 |
|
|
Autore |
Coderre David G |
|
|
Titolo |
Computer-aided fraud prevention and detection [[electronic resource] ] : a step-by-step guide / / David Coderre |
|
|
|
|
|
|
|
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 |
|
|
|
|
|
|
Soggetti |
|
Fraud |
Fraud investigation |
Fraud - Prevention |
Auditing, Internal - Data processing |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
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 |
|
|
|
|
|
|
|
| |