Screen LibraryThe fraud audit responding to the risk of fraud in core business systems /
"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 b...
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| Main Authors: | |
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| Published: |
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| Literature type: | Electronic eBook |
| Language: | English |
| Series: |
Wiley corporate f & a ;
16 |
| Subjects: | |
| Online Access: |
http://onlinelibrary.wiley.com/book/10.1002/9781118387047 |
| 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. Fraud in the Core Business Systems 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."-- |
| Item Description: | Includes index. |
| Carrier Form: | 1 online resource (xi, 379 pages) : illustrations. |
| ISBN: |
9781118093719 9781118093702 9781118093726 1118093712 1118093720 1118093704 9781118387047 111838704X |
| Index Number: | HV8079 |
| CLC: | D918 |
| Contents: | Front Matter -- What Is a Fraud Audit? -- Professional Standards -- Fraud Scenarios -- Brainstorming: The Implementation of Professional Standards -- Assessment of Fraud Likelihood -- Building the Fraud Audit Program -- Data Mining for Fraud -- Fraud Audit Procedures -- Document Analysis -- Disbursement Fraud -- Procurement Fraud -- Payroll Fraud -- Revenue Misstatement -- Inventory Fraud -- Journal Entry Fraud -- Program Management Fraud -- Quantifying Fraud -- 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. |