Book description
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.
Table of contents
- Cover
- Title Page
- Copyright
- Dedication
- Preface
- Chapter 1: What Is a Fraud Audit?
- Chapter 2: Professional Standards
- Chapter 3: Fraud Scenarios
- Chapter 4: Brainstorming: The Implementation of Professional Standards
- Chapter 5: Assessment of Fraud Likelihood
- Chapter 6: Building the Fraud Audit Program
- Chapter 7: Data Mining for Fraud
- Chapter 8: Fraud Audit Procedures
- Chapter 9: Document Analysis
- Chapter 10: Disbursement Fraud
- Chapter 11: Procurement Fraud
- Chapter 12: Payroll Fraud
- Chapter 13: Revenue Misstatement
- Chapter 14: Inventory Fraud
- Chapter 15: Journal Entry Fraud
- Chapter 16: Program Management Fraud
- Chapter 17: Quantifying Fraud
-
Appendixes
- Appendix A: Fraud Audit Program: Payroll
- Appendix B: Fraud Audit Program: Disbursements
- Appendix C: Fraud Audit Program: Procurement
- Appendix D: Fraud Audit Program: Inventory
- Appendix E: Fraud Audit Planning Program: Revenue Recognition
- Appendix F: Checklist of Inherent Scheme Structure
- Appendix G: Fraud Audit Matrix
- About the Author
- Index
Product information
- Title: The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems
- Author(s):
- Release date: August 2011
- Publisher(s): Wiley
- ISBN: 9780470647264
You might also like
book
Fraud Risk in Governmental and Not-for-Profit Organizations
This book uses a combination of explanations and examples to help you understand the frauds most …
book
The Accredited Counter Fraud Specialist Handbook
The most complete, step-by-step guide to the ACFS qualification The Accredited Counter Fraud Specialist Handbook is …
book
Fraud Examination Casebook with Documents
A practical advantage for entry-level fraud examiners with start-to-finish casework Fraud Examination Casebook with Documents provides …
book
Exposing Fraud
Foreword by James D. Ratley, CFE, President and CEO, Association of Certified Fraud Examiners Beyond the …