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Computer-aided fraud prevention and detection [[electronic resource] ] : a step-by-step guide / / David Coderre
| Computer-aided fraud prevention and detection [[electronic resource] ] : a step-by-step guide / / David Coderre |
| Autore | Coderre David G |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley & Sons, c2009 |
| Descrizione fisica | 1 online resource (301 p.) |
| Disciplina | 364.4 |
| Soggetto topico |
Fraud
Fraud investigation Fraud - Prevention Auditing, Internal - Data processing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-470-45161-0
1-119-20397-X 1-282-11364-X 9786612113642 0-470-45160-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910145953603321 |
Coderre David G
|
||
| Hoboken, N.J., : Wiley & Sons, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Computer-aided fraud prevention and detection [[electronic resource] ] : a step-by-step guide / / David Coderre
| Computer-aided fraud prevention and detection [[electronic resource] ] : a step-by-step guide / / David Coderre |
| Autore | Coderre David G |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley & Sons, c2009 |
| Descrizione fisica | 1 online resource (301 p.) |
| Disciplina | 364.4 |
| Soggetto topico |
Fraud
Fraud investigation Fraud - Prevention Auditing, Internal - Data processing |
| ISBN |
0-470-45161-0
1-119-20397-X 1-282-11364-X 9786612113642 0-470-45160-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910830246203321 |
|
Coderre David G
|
||
| Hoboken, N.J., : Wiley & Sons, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Computer-aided fraud prevention and detection : a step-by-step guide / / David Coderre
| Computer-aided fraud prevention and detection : a step-by-step guide / / David Coderre |
| Autore | Coderre David G |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley & Sons, c2009 |
| Descrizione fisica | 1 online resource (301 p.) |
| Disciplina | 364.4 |
| Soggetto topico |
Fraud
Fraud investigation Fraud - Prevention Auditing, Internal - Data processing |
| ISBN |
9786612113642
9780470451618 0470451610 9781119203971 111920397X 9781282113640 128211364X 9780470451601 0470451602 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9911019421803321 |
|
Coderre David G
|
||
| Hoboken, N.J., : Wiley & Sons, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fraud analysis techniques using ACL [[electronic resource] /] / David G. Coderre
| Fraud analysis techniques using ACL [[electronic resource] /] / David G. Coderre |
| Autore | Coderre David G |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2009 |
| Descrizione fisica | 1 online resource (174 p.) |
| Disciplina | 657/.45028553 |
| Soggetto topico |
Fraud
Fraud investigation Fraud - Prevention Auditing, Internal - Data processing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20370-8
1-282-36901-6 9786612369018 0-470-50846-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Fraud Analysis Techniques Using ACL; Contents; Preface; Introduction; Chapter 1: Start and Menu; Chapter 2: Completeness and Integrity; Chapter 3: Cross-Tabulation; Chapter 4: Duplicates; Chapter 5: Gaps; Chapter 6: Data Profile; Chapter 7: Ratio Analysis; Chapter 8: Benford's Law; Chapter 9: Developing ACL Scripts; Chapter 10: Utility Scripts; Appendix: ACL Installation Process; Glossary; Index |
| Record Nr. | UNINA-9910139791603321 |
|
Coderre David G
|
||
| Hoboken, N.J., : John Wiley & Sons, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fraud analysis techniques using ACL [[electronic resource] /] / David G. Coderre
| Fraud analysis techniques using ACL [[electronic resource] /] / David G. Coderre |
| Autore | Coderre David G |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2009 |
| Descrizione fisica | 1 online resource (174 p.) |
| Disciplina | 657/.45028553 |
| Soggetto topico |
Fraud
Fraud investigation Fraud - Prevention Auditing, Internal - Data processing |
| ISBN |
1-119-20370-8
1-282-36901-6 9786612369018 0-470-50846-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Fraud Analysis Techniques Using ACL; Contents; Preface; Introduction; Chapter 1: Start and Menu; Chapter 2: Completeness and Integrity; Chapter 3: Cross-Tabulation; Chapter 4: Duplicates; Chapter 5: Gaps; Chapter 6: Data Profile; Chapter 7: Ratio Analysis; Chapter 8: Benford's Law; Chapter 9: Developing ACL Scripts; Chapter 10: Utility Scripts; Appendix: ACL Installation Process; Glossary; Index |
| Record Nr. | UNINA-9910829904703321 |
|
Coderre David G
|
||
| Hoboken, N.J., : John Wiley & Sons, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fraud analysis techniques using ACL [[electronic resource] /] / David G. Coderre
| Fraud analysis techniques using ACL [[electronic resource] /] / David G. Coderre |
| Autore | Coderre David G |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2009 |
| Descrizione fisica | 1 online resource (174 p.) |
| Disciplina | 657/.45028553 |
| Soggetto topico |
Fraud
Fraud investigation Fraud - Prevention Auditing, Internal - Data processing |
| ISBN |
1-119-20370-8
1-282-36901-6 9786612369018 0-470-50846-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Fraud Analysis Techniques Using ACL; Contents; Preface; Introduction; Chapter 1: Start and Menu; Chapter 2: Completeness and Integrity; Chapter 3: Cross-Tabulation; Chapter 4: Duplicates; Chapter 5: Gaps; Chapter 6: Data Profile; Chapter 7: Ratio Analysis; Chapter 8: Benford's Law; Chapter 9: Developing ACL Scripts; Chapter 10: Utility Scripts; Appendix: ACL Installation Process; Glossary; Index |
| Record Nr. | UNINA-9911018905003321 |
|
Coderre David G
|
||
| Hoboken, N.J., : John Wiley & Sons, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal audit [[electronic resource] ] : efficiency through automation / / David Coderre
| Internal audit [[electronic resource] ] : efficiency through automation / / David Coderre |
| Autore | Coderre David G |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2009 |
| Descrizione fisica | 1 online resource (275 p.) |
| Disciplina |
657.458
657/.450285 |
| Collana | IIA (Institute of Internal Auditors) Series |
| Soggetto topico |
Auditing, Internal - Data processing
Risk assessment - Data processing |
| Soggetto genere / forma | Electronic books. |
| Soggetto non controllato | Continuous auditing |
| ISBN |
0-470-47865-9
1-119-20354-6 1-282-00217-1 9786612002175 0-470-42111-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
INTERNAL AUDIT: Efficiency through Automation; About The Institute of Internal Auditors; Contents; Case Studies; Preface; Acknowledgments; Chapter 1: CAATTs History; Chapter 2: Audit Technology; Chapter 3: CAATTs Benefits and Opportunities; Chapter 4: CAATTs for Broader-Scoped Audits; Chapter 5: Data Access and Testing; Chapter 6: Developing CAATT Capabilities; Chapter 7: Challenges for Audit; Appendix A: The Internet-An Audit Tool; Appendix B: Information Support Analysis and Monitoring (ISAM) Section; Appendix C: Information Management Concepts
Appendix D: Audit Software Evaluation CriteriaReferences; Index |
| Record Nr. | UNINA-9910144652803321 |
|
Coderre David G
|
||
| Hoboken, N.J., : John Wiley & Sons, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal audit [[electronic resource] ] : efficiency through automation / / David Coderre
| Internal audit [[electronic resource] ] : efficiency through automation / / David Coderre |
| Autore | Coderre David G |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2009 |
| Descrizione fisica | 1 online resource (275 p.) |
| Disciplina |
657.458
657/.450285 |
| Collana | IIA (Institute of Internal Auditors) Series |
| Soggetto topico |
Auditing, Internal - Data processing
Risk assessment - Data processing |
| Soggetto non controllato | Continuous auditing |
| ISBN |
0-470-47865-9
1-119-20354-6 1-282-00217-1 9786612002175 0-470-42111-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
INTERNAL AUDIT: Efficiency through Automation; About The Institute of Internal Auditors; Contents; Case Studies; Preface; Acknowledgments; Chapter 1: CAATTs History; Chapter 2: Audit Technology; Chapter 3: CAATTs Benefits and Opportunities; Chapter 4: CAATTs for Broader-Scoped Audits; Chapter 5: Data Access and Testing; Chapter 6: Developing CAATT Capabilities; Chapter 7: Challenges for Audit; Appendix A: The Internet-An Audit Tool; Appendix B: Information Support Analysis and Monitoring (ISAM) Section; Appendix C: Information Management Concepts
Appendix D: Audit Software Evaluation CriteriaReferences; Index |
| Record Nr. | UNINA-9910829820603321 |
|
Coderre David G
|
||
| Hoboken, N.J., : John Wiley & Sons, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal audit : efficiency through automation / / David Coderre
| Internal audit : efficiency through automation / / David Coderre |
| Autore | Coderre David G |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2009 |
| Descrizione fisica | 1 online resource (275 p.) |
| Disciplina | 657/.450285 |
| Collana | IIA (Institute of Internal Auditors) Series |
| Soggetto topico |
Auditing, Internal - Data processing
Risk assessment - Data processing |
| ISBN |
9786612002175
9780470478653 0470478659 9781119203544 1119203546 9781282002173 1282002171 9780470421116 0470421118 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
INTERNAL AUDIT: Efficiency through Automation; About The Institute of Internal Auditors; Contents; Case Studies; Preface; Acknowledgments; Chapter 1: CAATTs History; Chapter 2: Audit Technology; Chapter 3: CAATTs Benefits and Opportunities; Chapter 4: CAATTs for Broader-Scoped Audits; Chapter 5: Data Access and Testing; Chapter 6: Developing CAATT Capabilities; Chapter 7: Challenges for Audit; Appendix A: The Internet-An Audit Tool; Appendix B: Information Support Analysis and Monitoring (ISAM) Section; Appendix C: Information Management Concepts
Appendix D: Audit Software Evaluation CriteriaReferences; Index |
| Record Nr. | UNINA-9911019374603321 |
|
Coderre David G
|
||
| Hoboken, N.J., : John Wiley & Sons, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Machine learning for auditors : automating fraud investigations through artificial intelligence / / Maris Sekar
| Machine learning for auditors : automating fraud investigations through artificial intelligence / / Maris Sekar |
| Autore | Sekar Maris |
| Edizione | [[First edition].] |
| Pubbl/distr/stampa | New York, New York : , : Apress Media LLC, , [2022] |
| Descrizione fisica | 1 online resource (241 pages) |
| Disciplina | 657.0285631 |
| Soggetto topico |
Auditing, Internal - Data processing
Corporations - Accounting - Data processing Fraud - Prevention Machine learning |
| ISBN | 1-4842-8051-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Part I. Trusted Advisors -- 1. Three Lines of Defense -- 2. Common Audit Challenges -- 3. Existing Solutions -- 4. Data Analytics -- 5. Analytics Structure & Environment -- Part II. Understanding Artificial Intelligence -- 6. Introduction to AI, Data Science, and Machine Learning -- 7. Myths and Misconceptions -- 8. Trust, but Verify -- 9. Machine Learning Fundamentals -- 10. Data Lakes -- 11. Leveraging the Cloud -- 12. SCADA and Operational Technology -- Part III. Storytelling -- 13. What is Storytelling? -- 14. Why Storytelling? -- 15. When to Use Storytelling -- 16. Types of Visualizations -- 17. Effective Stories -- 18. Storytelling Tools -- 19. Storytelling in Auditing -- Part IV. Implementation Recipes -- 20. How to Use the Recipes -- 21. Fraud and Anomaly Detection -- 22. Access Management -- 23. Project Management -- 24. Data Exploration -- 25. Vendor Duplicate Payments -- 26. CAATs 2.0 -- 27. Log Analysis -- 28. Concluding Remarks. |
| Record Nr. | UNINA-9910548176803321 |
|
Sekar Maris
|
||
| New York, New York : , : Apress Media LLC, , [2022] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
