LEADER 05170nam 2200661 a 450 001 9910145953603321 005 20170815163107.0 010 $a0-470-45161-0 010 $a1-119-20397-X 010 $a1-282-11364-X 010 $a9786612113642 010 $a0-470-45160-2 035 $a(CKB)1000000000719529 035 $a(EBL)427703 035 $a(OCoLC)476270431 035 $a(SSID)ssj0000128020 035 $a(PQKBManifestationID)12027635 035 $a(PQKBTitleCode)TC0000128020 035 $a(PQKBWorkID)10063357 035 $a(PQKB)10130383 035 $a(MiAaPQ)EBC427703 035 $a(EXLCZ)991000000000719529 100 $a20081219d2009 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aComputer-aided fraud prevention and detection$b[electronic resource] $ea step-by-step guide /$fDavid Coderre 210 $aHoboken, N.J. $cWiley & Sons$dc2009 215 $a1 online resource (301 p.) 300 $aDescription based upon print version of record. 311 $a0-470-39243-6 320 $aIncludes bibliographical references (p. 275-276) and index. 327 $aComputer-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 327 $aApproach 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 327 $aData 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 327 $aChapter 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 327 $aCorrective 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 330 $a 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 606 $aFraud 606 $aFraud investigation 606 $aFraud$xPrevention 606 $aAuditing, Internal$xData processing 608 $aElectronic books. 615 0$aFraud. 615 0$aFraud investigation. 615 0$aFraud$xPrevention. 615 0$aAuditing, Internal$xData processing. 676 $a364.4 700 $aCoderre$b David G$0902285 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910145953603321 996 $aComputer-aided fraud prevention and detection$92099629 997 $aUNINA