COMPUTER AIDED FRAUD PREVENTION AN - STEP BY STEP GUIDE

Informationen zum Autor David Coderre has over twenty years of experience in internal audit, management consulting, policy development, manage-ment information systems, system development, and application implementation areas. He is currently President of CAATS (Computer-Assisted Analysis Techniques and Solutions). He is the author of three highly regarded books on using data analysis for audit and fraud detection. Klappentext Praise for Computer-Aided FraudPrevention 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, CISAAssociate Director, Audit and ComplianceUniversity of South Florida"I have been fortunate enough to learn from Dave's work over the last fifteen years, and this publication is no exception. Using his twenty-plus years of experience, Dave walks through every aspect of detecting fraud with a computer from the genesis of the act to the mining of data for its traces and its ultimate detection. A complete text that first explains how one prevents and detects fraud regardless of technology and then shows how by automating such procedures, the examiners' powers become superhuman."-Richard B. Lanza, President, Cash Recovery Partners, LLC"Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide helps management and auditors answer T. S. Eliot's timeless question, 'Where is the knowledge lost in information?' Data analysis provides a means to mine the knowledge hidden in our information. Dave Coderre has long been a leader in educating auditors and others about Computer Assisted Audit Techniques. The book combines practical approaches with unique data analysis case examples that compel the readers to try the techniques themselves."-Courtenay Thompson Jr.Consultant, Courtenay Thompson & Associates Zusammenfassung Using software to detect improper transactions are techniques that have grown in importance for fraud examiners. This book provides fraud examiners and auditors with step-by-step guidance on using data extraction and software to detect and prevent fraud. Its implementation guidance is supplemented by more than 60 case studies. Inhaltsverzeichnis Case Studies. Preface. CHAPTER 1: What Is Fraud? Fraud: A Definition. Why Fraud Happens. Who Is Responsible for Fraud Detection? What Is a Fraud Awareness Program? Screening Job Applicants. 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 Weaknesses. Who Could Benefit from the Identified Control Weaknesses? What Can They Influence, Control, or Affect? Can They Act Alone or Is Collusion Required? Approach 2: Key Fields. Which Data Fields Can Be Manipulated and by Whom? Additional Fraud Risk Considerations. Understanding the Symptoms of Fraud. 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.<...

Product details

• Authors: Coderre, David Coderre, CODERRE DAVID
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Hardback
• Released: 01.04.2009
• EAN: 9780470392430
• ISBN: 978-0-470-39243-0
• No. of pages: 304
• Subjects: Social sciences, law, business > Business; Rechnungswesen, Revision, Accounting, Auditing, Revision (Wirtsch.)