05170nam 2200661 a 450 991014595360332120170815163107.00-470-45161-01-119-20397-X1-282-11364-X97866121136420-470-45160-2(CKB)1000000000719529(EBL)427703(OCoLC)476270431(SSID)ssj0000128020(PQKBManifestationID)12027635(PQKBTitleCode)TC0000128020(PQKBWorkID)10063357(PQKB)10130383(MiAaPQ)EBC427703(EXLCZ)99100000000071952920081219d2009 uy 0engur|n|---|||||txtccrComputer-aided fraud prevention and detection[electronic resource] a step-by-step guide /David CoderreHoboken, N.J. Wiley & Sonsc20091 online resource (301 p.)Description based upon print version of record.0-470-39243-6 Includes bibliographical references (p. 275-276) and index.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 PerspectiveApproach 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 DataData 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; NotesChapter 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 ControlsCorrective 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 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 FraudFraud investigationFraudPreventionAuditing, InternalData processingElectronic books.Fraud.Fraud investigation.FraudPrevention.Auditing, InternalData processing.364.4Coderre David G902285MiAaPQMiAaPQMiAaPQBOOK9910145953603321Computer-aided fraud prevention and detection2099629UNINA01417nam a2200325 i 4500991002264769707536070321s2006 nyua b 001 0 eng d08218423239780821842324b1350079x-39ule_instDip.to Matematicaeng530.122AMS 81-XXLC QC174.125.B8453.1.4Buhler, Oliver625345A brief introduction to classical, statistical, and quantum mechanics /Oliver BuhlerNew York :Courant Institute of Mathematical Sciences, New York University ;Providence, R. I. :American Mathematical Society,c2006vii, 153 p. :ill. ;26 cmCourant lecture notes in mathematics,1529-9031 ;13Includes bibliographical references (p. 149) and indexQuantum theoryMathematical physics.b1350079x28-01-1421-03-07991002264769707536LE006 53.1.4 BUH12006000160667le006pE27.06-l- 00000.i1450185503-07-07LE013 81-XX BEU11 (2006)12013000205137le013nE27.60-l- 024020.i1444665008-05-07Brief introduction to classical, statistical, and quantum mechanics1096685UNISALENTOle006(2)le01321-03-07ma -engnyu23