03387nam 2200673 a 450 991013964210332120200520144314.01-118-09372-01-283-17663-797866131766391-118-38704-X1-118-09370-4(CKB)2550000000040653(EBL)697578(SSID)ssj0000536837(PQKBManifestationID)11322861(PQKBTitleCode)TC0000536837(PQKBWorkID)10550002(PQKB)11748139(MiAaPQ)EBC697578(WaSeSS)IndRDA00116452(OCoLC)784124266(CaSebORM)9781118093726(OCoLC)876268794(OCoLC)ocn876268794(EXLCZ)99255000000004065320110224d2011 uy 0engur|n|---|||||txtccrThe fraud audit responding to the risk of fraud in core business systems /Leonard W. Vona1st editionHoboken, N.J. Wiley20111 online resource (395 p.)Wiley corporate f&a ;16Includes index.0-470-64726-4 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; AppendixesAbout the AuthorIndex"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."--Provided by publisher.Wiley corporate F & A.Fraud investigationUnited StatesForensic accountingUnited StatesFraudUnited StatesPreventionFraud investigationForensic accountingFraudPrevention.658.4/73BUS003000bisacshVona Leonard W.1955-957408MiAaPQMiAaPQMiAaPQBOOK9910139642103321The fraud audit2198433UNINA