The purpose of this audit program is to provide an illustration of how to develop a fraud data analytics audit program for shell companies. The same format should be used for the remaining chapters and for your future fraud data analytics projects.
The audit program will need to be tailored to your organization. I have also included in the program different concepts to illustrate different ways you can tailor the program; please look for the “Note comment.”
The background section should describe the purpose of the audit assignment and provide the necessary background for the project.