{"product_id":"computer-aided-fraud-prevention-and-detection-a-step-by-step-guide-hardback-9780470392430","title":"Computer Aided Fraud Prevention and Detection; A Step by Step Guide (Hardback) 9780470392430","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eComputer Aided Fraud Prevention and Detection\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eA Step by Step Guide\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eDavid Coderre (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780470392430, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 2 April 2009\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e304 pages, Exhibits: 51 B\u0026amp;W, 0 Color\u003cbr\u003e23.8 x 16.4 x 2.8 cm, 0.511 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cp\u003ePraise for Computer-Aided Fraud\u003c\/p\u003e \u003cp\u003ePrevention and Detection: A Step-by-Step Guide\u003c\/p\u003e \u003cp\u003e\"A wonderful desktop reference for anyone trying to move from traditional auditing to integrated auditing. The numerous case studies make it easy to understand and provide a how-to for those?seeking to implement automated tools including continuous assurance. Whether you are just starting down the path or well on your way, it is a valuable resource.\"\u003cbr\u003e -Kate M. Head, CPA, CFE, CISA\u003c\/p\u003e \u003cp\u003eAssociate Director, Audit and Compliance\u003c\/p\u003e \u003cp\u003eUniversity of South Florida\u003c\/p\u003e \u003cp\u003e\"I have been fortunate enough to learn from Dave's work over the last fifteen years, and this publication is no exception. Using his twenty-plus years of experience, Dave walks through every aspect of detecting fraud with a computer from the genesis of the act to the mining of data for its traces and its ultimate detection. A complete text that first explains how one prevents and detects fraud regardless of technology and then shows how by automating such procedures, the examiners' powers become superhuman.\"\u003cbr\u003e -Richard B. Lanza, President, Cash Recovery Partners, LLC\u003c\/p\u003e \u003cp\u003e\"Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide helps management and auditors answer T. S. Eliot's timeless question, 'Where is the knowledge lost in information?' Data analysis provides a means to mine the knowledge hidden in our information. Dave Coderre has long been a leader in educating auditors and others about Computer Assisted Audit Techniques. The book combines practical approaches with unique data analysis case examples that compel the readers to try the techniques themselves.\"\u003cbr\u003e -Courtenay Thompson Jr.\u003c\/p\u003e \u003cp\u003eConsultant, Courtenay Thompson \u0026amp; Associates\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eCase Studies.  \u003cp\u003ePreface.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 1: What Is Fraud?\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud: A Definition.\u003c\/p\u003e \u003cp\u003eWhy Fraud Happens.\u003c\/p\u003e \u003cp\u003eWho Is Responsible for Fraud Detection?\u003c\/p\u003e \u003cp\u003eWhat Is a Fraud Awareness Program?\u003c\/p\u003e \u003cp\u003eScreening Job Applicants.\u003c\/p\u003e \u003cp\u003eWhat Is a Corporate Fraud Policy?\u003c\/p\u003e \u003cp\u003eNotes.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 2: Fraud Prevention and Detection.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDetecting Fraud.\u003c\/p\u003e \u003cp\u003eDetermining the Exposure to Fraud.\u003c\/p\u003e \u003cp\u003eAssessing the Risk that Fraud Is Occurring (or Will Occur).\u003c\/p\u003e \u003cp\u003eExternal Symptoms.\u003c\/p\u003e \u003cp\u003eIdentifying Areas of High Risk for Fraud.\u003c\/p\u003e \u003cp\u003eLooking at the Exposures from the Fraudster’s Perspective.\u003c\/p\u003e \u003cp\u003eApproach 1: Control Weaknesses.\u003c\/p\u003e \u003cp\u003eWho Could Benefit from the Identified Control Weaknesses?\u003c\/p\u003e \u003cp\u003eWhat Can They Influence, Control, or Affect?\u003c\/p\u003e \u003cp\u003eCan They Act Alone or Is Collusion Required?\u003c\/p\u003e \u003cp\u003eApproach 2: Key Fields.\u003c\/p\u003e \u003cp\u003eWhich Data Fields Can Be Manipulated and by Whom?\u003c\/p\u003e \u003cp\u003eAdditional Fraud Risk Considerations.\u003c\/p\u003e \u003cp\u003eUnderstanding the Symptoms of Fraud.\u003c\/p\u003e \u003cp\u003eBeing Alert to the Symptoms of Fraud.\u003c\/p\u003e \u003cp\u003eBuilding Programs to Look for Symptoms.\u003c\/p\u003e \u003cp\u003eInvestigating and Reporting Instances of Fraud.\u003c\/p\u003e \u003cp\u003eImplementing Controls for Fraud Prevention.\u003c\/p\u003e \u003cp\u003eNotes.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 3: Why Use Data Analysis to Detect Fraud?\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIncreased Reliance on Computers.\u003c\/p\u003e \u003cp\u003eDeveloping CAATTs Capabilities.\u003c\/p\u003e \u003cp\u003eIntegrated Analysis and Value-Added Audit.\u003c\/p\u003e \u003cp\u003eRecognizing Opportunities for CAATTs.\u003c\/p\u003e \u003cp\u003eDeveloping a Fraud Investigation Plan.\u003c\/p\u003e \u003cp\u003eAllegation.\u003c\/p\u003e \u003cp\u003eObjective.\u003c\/p\u003e \u003cp\u003eAudit Team.\u003c\/p\u003e \u003cp\u003eSchedule.\u003c\/p\u003e \u003cp\u003eData Source.\u003c\/p\u003e \u003cp\u003eAnalysis.\u003c\/p\u003e \u003cp\u003eLegal Authority.\u003c\/p\u003e \u003cp\u003eNotes.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 4: Solving the Data Problem.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSetting Audit Objectives.\u003c\/p\u003e \u003cp\u003eDefining the Information Requirements.\u003c\/p\u003e \u003cp\u003eAccessing Data.\u003c\/p\u003e \u003cp\u003eData Paths.\u003c\/p\u003e \u003cp\u003eData File Attributes and Structures.\u003c\/p\u003e \u003cp\u003eAssessing Data Integrity.\u003c\/p\u003e \u003cp\u003eOverview of the Application System.\u003c\/p\u003e \u003cp\u003eOverview of the Data.\u003c\/p\u003e \u003cp\u003eNotes.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 5: Understanding the Data.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eComputer Analysis.\u003c\/p\u003e \u003cp\u003eAnalysis Techniques.\u003c\/p\u003e \u003cp\u003eFilter\/Display Criteria.\u003c\/p\u003e \u003cp\u003eExpressions\/Equations.\u003c\/p\u003e \u003cp\u003eGaps.\u003c\/p\u003e \u003cp\u003eStatistical Analysis.\u003c\/p\u003e \u003cp\u003eDuplicates.\u003c\/p\u003e \u003cp\u003eSort\/Index.\u003c\/p\u003e \u003cp\u003eSummarization.\u003c\/p\u003e \u003cp\u003eStratification.\u003c\/p\u003e \u003cp\u003eCross Tabulation\/Pivot Tables.\u003c\/p\u003e \u003cp\u003eAging.\u003c\/p\u003e \u003cp\u003eJoin\/Relate.\u003c\/p\u003e \u003cp\u003eTrend Analysis.\u003c\/p\u003e \u003cp\u003eRegression Analysis.\u003c\/p\u003e \u003cp\u003eParallel Simulation.\u003c\/p\u003e \u003cp\u003eBenford’s Law.\u003c\/p\u003e \u003cp\u003eDigital Analysis.\u003c\/p\u003e \u003cp\u003eConfirmation Letters.\u003c\/p\u003e \u003cp\u003eSampling.\u003c\/p\u003e \u003cp\u003eCombining Techniques.\u003c\/p\u003e \u003cp\u003eAssessing the Completeness of the Data.\u003c\/p\u003e \u003cp\u003eFilter or Display Criteria.\u003c\/p\u003e \u003cp\u003eExpression\/Equation.\u003c\/p\u003e \u003cp\u003eGaps.\u003c\/p\u003e \u003cp\u003eStatistical Analysis.\u003c\/p\u003e \u003cp\u003eDuplicates.\u003c\/p\u003e \u003cp\u003eSorting and Indexing.\u003c\/p\u003e \u003cp\u003eNotes.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 6: Overview of the Data.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSummarization.\u003c\/p\u003e \u003cp\u003eStratification.\u003c\/p\u003e \u003cp\u003eCross Tabulation\/Pivot Tables.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 7: Working with the Data.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAging.\u003c\/p\u003e \u003cp\u003eJoin\/Relation.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 8: Analyzing Trends in the Data.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTrend Analysis.\u003c\/p\u003e \u003cp\u003eRegression Analysis.\u003c\/p\u003e \u003cp\u003eParallel Simulation.\u003c\/p\u003e \u003cp\u003eNotes.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 9: Known Symptoms of Fraud.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eKnown and Unknown Symptoms.\u003c\/p\u003e \u003cp\u003eFraud in the Payroll Area.\u003c\/p\u003e \u003cp\u003eGhost Employees.\u003c\/p\u003e \u003cp\u003eTerminated Employees.\u003c\/p\u003e \u003cp\u003eOverpayment.\u003c\/p\u003e \u003cp\u003eFraud in the Purchasing Area.\u003c\/p\u003e \u003cp\u003eEmployee Activities.\u003c\/p\u003e \u003cp\u003eVendor Action and Employee Inaction.\u003c\/p\u003e \u003cp\u003eCollusion between Vendor and Employee.\u003c\/p\u003e \u003cp\u003eSymptoms of Purchasing Fraud.\u003c\/p\u003e \u003cp\u003eKickbacks.\u003c\/p\u003e \u003cp\u003eFixed Bidding.\u003c\/p\u003e \u003cp\u003eGoods Not Received.\u003c\/p\u003e \u003cp\u003eDuplicate Invoices.\u003c\/p\u003e \u003cp\u003eInflated Prices.\u003c\/p\u003e \u003cp\u003eInferior Quality.\u003c\/p\u003e \u003cp\u003eExcess Quantities.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 10: Unknown Symptoms of Fraud.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e(Using Digital Analysis).\u003c\/p\u003e \u003cp\u003eData Profiling.\u003c\/p\u003e \u003cp\u003eStatistical Analysis.\u003c\/p\u003e \u003cp\u003eStratification.\u003c\/p\u003e \u003cp\u003eFrequently Used Values.\u003c\/p\u003e \u003cp\u003eEven Amounts and Rounding.\u003c\/p\u003e \u003cp\u003eLeast\/Most Used Categories.\u003c\/p\u003e \u003cp\u003eRatio\/Variance Analysis.\u003c\/p\u003e \u003cp\u003eMaximum\/Minimum.\u003c\/p\u003e \u003cp\u003eMaximum\/Second Highest.\u003c\/p\u003e \u003cp\u003eCurrent\/Previous.\u003c\/p\u003e \u003cp\u003eOne Business Area\/Another.\u003c\/p\u003e \u003cp\u003eBenford's Law.\u003c\/p\u003e \u003cp\u003eNotes.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 11: Automating the Detection Process.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud Applications or Templates.\u003c\/p\u003e \u003cp\u003eFraud Application Development.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 12: Verifying the Results.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConfirmation Letters.\u003c\/p\u003e \u003cp\u003eSampling.\u003c\/p\u003e \u003cp\u003eJudgmental or Directed Sampling.\u003c\/p\u003e \u003cp\u003eStatistical Sampling.\u003c\/p\u003e \u003cp\u003eQuality Assurance.\u003c\/p\u003e \u003cp\u003eQuality Assurance Methodology.\u003c\/p\u003e \u003cp\u003ePreventive Controls.\u003c\/p\u003e \u003cp\u003eDetective Controls.\u003c\/p\u003e \u003cp\u003eCorrective Controls.\u003c\/p\u003e \u003cp\u003eEnsuring Reliability.\u003c\/p\u003e \u003cp\u003eData Analysis and Prosecuting Fraud.\u003c\/p\u003e \u003cp\u003eNotes.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX 1: Fraud Investigation Plans.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInsurance Policies—Too Good to Be True.\u003c\/p\u003e \u003cp\u003ePaid by the Numbers.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX 2: Application of CAATTs by Functional Area.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounts Receivable Tests.\u003c\/p\u003e \u003cp\u003eAccounts Payable Tests.\u003c\/p\u003e \u003cp\u003eGeneral Ledger Tests.\u003c\/p\u003e \u003cp\u003eMaterials Management and Inventory Control Tests.\u003c\/p\u003e \u003cp\u003eSalary and Payroll Tests.\u003c\/p\u003e \u003cp\u003ePurchase Order Management Tests.\u003c\/p\u003e \u003cp\u003eConflict-of-Interest Tests.\u003c\/p\u003e \u003cp\u003eKickback Tests.\u003c\/p\u003e \u003cp\u003eBid-Rigging Tests.\u003c\/p\u003e \u003cp\u003ePolicy and Administration Tests.\u003c\/p\u003e \u003cp\u003eVendor Management Tests.\u003c\/p\u003e \u003cp\u003eRetail Loss Prevention Tests.\u003c\/p\u003e \u003cp\u003eSales Analysis Tests.\u003c\/p\u003e \u003cp\u003eWork in Progress Tests.\u003c\/p\u003e \u003cp\u003eCash Disbursement Tests.\u003c\/p\u003e \u003cp\u003eCustomer Service Management Tests.\u003c\/p\u003e \u003cp\u003eLoan Tests.\u003c\/p\u003e \u003cp\u003eDeposit Tests.\u003c\/p\u003e \u003cp\u003eReal Estate Loans.\u003c\/p\u003e \u003cp\u003eCredit Card Management.\u003c\/p\u003e \u003cp\u003eLife Insurance Tests.\u003c\/p\u003e \u003cp\u003eTravel Claims.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX 3: ACL Installation Process.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEpilogue.\u003c\/p\u003e \u003cp\u003eReferences.\u003c\/p\u003e \u003cp\u003eIndex.\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52276215677208,"sku":"9780470392430","price":54.69,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9780470392430.jpg?v=1781365252","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/computer-aided-fraud-prevention-and-detection-a-step-by-step-guide-hardback-9780470392430","provider":"Freshly Printed Books","version":"1.0","type":"link"}