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The fraud audit : responding to the risk of fraud in core business systems / Leonard W. Vona
Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Wiley corporate f&a ; 16Publisher: New York : John Wiley & Sons, Incorporated, 2011Copyright date: ©2011Edition: Online-AusgDescription: Online-Ressource (1 online resource (xi, 379 p.))ISBN:- 9781283176637
- 1283176637
- 9781118093702
- Fraud
- Fraud investigation -- United States
- Forensic accounting -- United States
- Forensic accounting -- United States
- Fraud investigation -- United States
- Fraud -- United States -- Prevention
- Electronic books
- Forensic accounting ; United States
- Fraud ; United States ; Prevention
- Fraud investigation ; United States
- 658.473
- 658.4/73 22
- BUS003000
- HV8079.F7
Contents:
Summary: 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. The Fraud Audit 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.Summary: THE FRAUD AUDIT: Responding to the Risk of Fraud in Core Business Systems -- Contents -- Preface -- 1 What Is a Fraud Audit? -- WHY RESPOND TO FRAUD RISK? -- THE FRAUD PARADIGM -- FRAUD AUDITING -- FRAUD DEFINED -- THE FRAUD TRIANGLE -- RESPONSES TO THE RISK OF FRAUD -- SUMMARY -- 2 Professional Standards -- OVERVIEW -- FRAUD AUDIT STANDARDS -- SUMMARY -- 3 Fraud Scenarios -- KEY DEFINITIONS AND TERMS -- FRAUD RISK STRUCTURE -- CLASSIFYING FRAUD -- IDENTIFYING FRAUD SCENARIOS -- FRAUD AUDIT CONSIDERATIONS -- SUMMARY -- 4 Brainstorming: The Implementation of Professional Standards -- WHAT IS BRAINSTORMING? -- WHEN TO BRAINSTORM -- SUMMARY -- 5 Assessment of Fraud Likelihood -- PREPARING A FRAUD RISK ASSESSMENT -- SUMMARY -- 6 Building the Fraud Audit Program -- TRADITIONAL AUDIT VERSUS THE FRAUD AUDIT -- RESPONDING TO THE RISK OF FRAUD -- A FRAUD AUDIT PROGRAM -- TESTING PROCEDURES -- FRAUD CONCEALMENT EFFECT ON THE AUDIT RESPONSE -- AUDIT EVIDENCE ISSUES -- FRAUD SCENARIO EXAMPLES -- SUMMARY -- 7 Data Mining for Fraud -- THE ART AND SCIENCE OF DATA MINING -- STRATEGIES FOR DATA MINING -- LIMITATIONS OF DATA MINING -- SUMMARY -- 8 Fraud Audit Procedures -- BASIS OF FRAUD AUDIT PROCEDURES -- LEVELS OF FRAUD AUDIT PROCEDURES -- DESIGN OF FRAUD AUDIT PROCEDURES -- SUMMARY -- 9 NINE Document Analysis -- DOCUMENT ANALYSIS AND THE FRAUD AUDIT -- LEVELS OF DOCUMENT EXAMINATION -- DOCUMENT RED FLAGS -- BRAINSTORMING SESSIONS AND DOCUMENT RED FLAGS -- THE FRAUD AUDIT PROGRAM AND DOCUMENT RED FLAGS -- SUMMARY -- 10 Disbursement Fraud -- FRAUD RISK STRUCTURE -- AUDIT APPROACHES -- SUMMARY -- 11 CHAPTER ELEVEN Procurement Fraud -- FRAUD RISK STRUCTURE -- AUDIT PROCEDURES -- SUMMARY -- 12 Payroll Fraud -- FRAUD RISK STRUCTURE -- AUDIT PROCEDURES -- SUMMARY -- 13 CHAPTER THIRTEEN Revenue -- FRAUD RISK STRUCTURE -- AUDIT APPROACH -- SUMMARY -- 14 Inventory Fraud.PPN: PPN: 809350505Package identifier: Produktsigel: ZDB-26-MYL | BSZ-30-PQE-S2NUFH-owned | ZDB-30-PAD | ZDB-30-PBE | ZDB-30-PQE
""Title Page""; ""Copyright""; ""Dedication""; ""Preface""; ""Chapter 1: What Is a Fraud Audit?""; ""Why Respond to Fraud Risk?""; ""The Fraud Paradigm""; ""Fraud Auditing""; ""Fraud Defined""; ""The Fraud Triangle""; ""Responses to the Risk of Fraud""; ""Summary""; ""Chapter 2: Professional Standards""; ""Overview""; ""Fraud Audit Standards""; ""Summary""; ""Chapter 3: Fraud Scenarios""; ""Key Definitions and Terms""; ""Fraud Risk Structure""; ""Classifying Fraud""; ""Identifying Fraud Scenarios""; ""Fraud Audit Considerations""; ""Summary""
""Chapter 4: Brainstorming: The Implementation of Professional Standards""""What Is Brainstorming?""; ""When to Brainstorm""; ""Summary""; ""Chapter 5: Assessment of Fraud Likelihood""; ""Preparing a Fraud Risk Assessment""; ""Summary""; ""Chapter 6: Building the Fraud Audit Program""; ""Traditional Audit versus the Fraud Audit""; ""Responding to the Risk of Fraud""; ""A Fraud Audit Program""; ""Testing Procedures""; ""Fraud Concealment Effect on the Audit Response""; ""Audit Evidence Issues""; ""Fraud Scenario Examples""; ""Summary""; ""Chapter 7: Data Mining for Fraud""
""The Art and Science of Data Mining""""Strategies for Data Mining""; ""Limitations of Data Mining""; ""Summary""; ""Chapter 8: Fraud Audit Procedures""; ""Basis of Fraud Audit Procedures""; ""Levels of Fraud Audit Procedures""; ""Design of Fraud Audit Procedures""; ""Summary""; ""Chapter 9: Document Analysis""; ""Document Analysis and the Fraud Audit""; ""Levels of Document Examination""; ""Document Red Flags""; ""Brainstorming Sessions and Document Red Flags""; ""The Fraud Audit Program and Document Red Flags""; ""Summary""; ""Chapter 10: Disbursement Fraud""; ""Fraud Risk Structure""
""Audit Approaches""""Summary""; ""Chapter 11: Procurement Fraud""; ""Fraud Risk Structure""; ""Audit Procedures""; ""Summary""; ""Chapter 12: Payroll Fraud""; ""Fraud Risk Structure""; ""Audit Procedures""; ""Summary""; ""Chapter 13: Revenue Misstatement""; ""Fraud Risk Structure""; ""Audit Approach""; ""Summary""; ""Chapter 14: Inventory Fraud""; ""Fraud Risk Structure""; ""Audit Procedures""; ""Summary""; ""Chapter 15: Journal Entry Fraud""; ""Fraud Risk Structure""; ""Audit Procedures""; ""Summary""; ""Chapter 16: Program Management Fraud""; ""Fraud Risk Structure""; ""Audit Approach""
""Summary""""Chapter 17: Quantifying Fraud""; ""Conveying the Impact to Management""; ""Role of Evidence in Calculating a Fraud Loss""; ""Impact on the Fraud Audit""; ""Options for Management""; ""Case Studies""; ""Summary""; ""Appendixes""; ""Appendix A: Fraud Audit Program: Payroll""; ""Background""; ""Key Terms""; ""Fraud Scheme Structure""; ""Overall Audit Approach""; ""Red Flags""; ""Data Mining""; ""Fraud Audit Procedures""; ""Appendix B: Fraud Audit Program: Disbursements""; ""Red Flags""; ""Fraud Audit Procedures""; ""Appendix C: Fraud Audit Program: Procurement""; ""Key Terms""
""Fraud Scheme Structure""
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