The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems By Leonard W. Vona(auth.)
2011 | 382 Pages | ISBN: 0470647264 | PDF | 4 MB
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.Content: Chapter 1 What Is a Fraud Audit? (pages 1-13): Chapter 2 Professional Standards (pages 15-26): Chapter 3 Fraud Scenarios (pages 27-51): Chapter 4 Brainstorming: The Implementation of Professional Standards (pages 53-68): Chapter 5 Assessment of Fraud Likelihood (pages 69-81): Chapter 6 Building the Fraud Audit Program (pages 83-110): Chapter 7 Data Mining for Fraud (pages 111-132): Chapter 8 Fraud Audit Procedures (pages 133-146): Chapter 9 Document Analysis (pages 147-157): Chapter 10 Disbursement Fraud (pages 159-178): Chapter 11 Procurement Fraud (pages 179-203): Chapter 12 Payroll Fraud (pages 205-222): Chapter 13 Revenue Misstatement (pages 223-236): Chapter 14 Inventory Fraud (pages 237-249): Chapter 15 Journal Entry Fraud (pages 251-267): Chapter 16 Program Management Fraud (pages 269-282): Chapter 17 Quantifying Fraud (pages 283-296):

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