{"product_id":"fraud-and-fraud-detection-website-a-data-analytics-approach-hardback-9781118779651","title":"Fraud and Fraud Detection, + Website; A Data Analytics Approach (Hardback) 9781118779651","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eFraud and Fraud Detection, + Website\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eA Data Analytics Approach\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eSunder Gee (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781118779651, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 23 January 2015\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e352 pages\u003cbr\u003e25.9 x 18.3 x 3.3 cm, 0.748 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\u003cb\u003eDetect fraud faster—no matter how well hidden—with IDEA automation\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eFraud and Fraud Detection\u003c\/i\u003e takes an advanced approach to fraud management, providing step-by-step guidance on automating detection and forensics using CaseWare's IDEA software. The book begins by reviewing the major types of fraud, then details the specific computerized tests that can detect them. Readers will learn to use complex data analysis techniques, including automation scripts, allowing easier and more sensitive detection of anomalies that require further review. The companion website provides access to a demo version of IDEA, along with sample scripts that allow readers to immediately test the procedures from the book.\u003c\/p\u003e \u003cp\u003eBusiness systems' electronic databases have grown tremendously with the rise of big data, and will continue to increase at significant rates. Fraudulent transactions are easily hidden in these enormous datasets, but \u003ci\u003eFraud and Fraud Detection\u003c\/i\u003e helps readers gain the data analytics skills that can bring these anomalies to light. Step-by-step instruction and practical advice provide the specific abilities that will enhance the audit and investigation process. Readers will learn to:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eUnderstand the different areas of fraud and their specific detection methods\u003c\/li\u003e \u003cli\u003eIdentify anomalies and risk areas using computerized techniques\u003c\/li\u003e \u003cli\u003eDevelop a step-by-step plan for detecting fraud through data analytics\u003c\/li\u003e \u003cli\u003eUtilize IDEA software to automate detection and identification procedures\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe delineation of detection techniques for each type of fraud makes this book a must-have for students and new fraud prevention professionals, and the step-by-step guidance to automation and complex analytics will prove useful for even experienced examiners. With datasets growing exponentially, increasing both the speed and sensitivity of detection helps fraud professionals stay ahead of the game. \u003ci\u003eFraud and Fraud Detection\u003c\/i\u003e is a guide to more efficient, more effective fraud identification.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003eForeword ix\u003c\/p\u003e \u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003eAcknowledgments xv\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Introduction 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDefining Fraud 1\u003c\/p\u003e \u003cp\u003eAnomalies versus Fraud 2\u003c\/p\u003e \u003cp\u003eTypes of Fraud 2\u003c\/p\u003e \u003cp\u003eAssess the Risk of Fraud 4\u003c\/p\u003e \u003cp\u003eConclusion 6\u003c\/p\u003e \u003cp\u003eNotes 6\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Fraud Detection 7\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRecognizing Fraud 7\u003c\/p\u003e \u003cp\u003eData Mining versus Data Analysis and Analytics 10\u003c\/p\u003e \u003cp\u003eData Analytical Software 11\u003c\/p\u003e \u003cp\u003eAnomalies versus Fraud within Data 12\u003c\/p\u003e \u003cp\u003eFraudulent Data Inclusions and Deletions 14\u003c\/p\u003e \u003cp\u003eConclusion 14\u003c\/p\u003e \u003cp\u003eNotes 15\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: The Data Analysis Cycle 17\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEvaluation and Analysis 17\u003c\/p\u003e \u003cp\u003eObtaining Data Files 19\u003c\/p\u003e \u003cp\u003ePerforming the Audit 22\u003c\/p\u003e \u003cp\u003eFile Format Types 24\u003c\/p\u003e \u003cp\u003ePreparation for Data Analysis 24\u003c\/p\u003e \u003cp\u003eArranging and Organizing Data 33\u003c\/p\u003e \u003cp\u003eConclusion 35\u003c\/p\u003e \u003cp\u003eNotes 35\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Statistics and Sampling 37\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDescriptive Statistics 37\u003c\/p\u003e \u003cp\u003eInferential Statistics 38\u003c\/p\u003e \u003cp\u003eMeasures of Center 38\u003c\/p\u003e \u003cp\u003eMeasure of Dispersion 39\u003c\/p\u003e \u003cp\u003eMeasure of Variability 40\u003c\/p\u003e \u003cp\u003eSampling 41\u003c\/p\u003e \u003cp\u003eConclusion 65\u003c\/p\u003e \u003cp\u003eNotes 65\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Data Analytical Tests 67\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBenford’s Law 68\u003c\/p\u003e \u003cp\u003eNumber Duplication Test 77\u003c\/p\u003e \u003cp\u003eZ-Score 81\u003c\/p\u003e \u003cp\u003eRelative Size Factor Test 84\u003c\/p\u003e \u003cp\u003eSame-Same-Same Test 93\u003c\/p\u003e \u003cp\u003eSame-Same-Different Test 94\u003c\/p\u003e \u003cp\u003eEven Amounts 98\u003c\/p\u003e \u003cp\u003eConclusion 99\u003c\/p\u003e \u003cp\u003eNotes 100\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Advanced Data Analytical Tests 101\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCorrelation 101\u003c\/p\u003e \u003cp\u003eTrend Analysis 104\u003c\/p\u003e \u003cp\u003eGEL-1 and GEL-2 109\u003c\/p\u003e \u003cp\u003eConclusion 121\u003c\/p\u003e \u003cp\u003eNote 122\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Skimming and Cash Larceny 123\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSkimming 123\u003c\/p\u003e \u003cp\u003eCash Larceny 124\u003c\/p\u003e \u003cp\u003eCase Study 124\u003c\/p\u003e \u003cp\u003eConclusion 131\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Billing Schemes 133\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eData and Data Familiarization 134\u003c\/p\u003e \u003cp\u003eBenford’s Law Tests 138\u003c\/p\u003e \u003cp\u003eRelative Size Factor Test 139\u003c\/p\u003e \u003cp\u003eZ-Score 140\u003c\/p\u003e \u003cp\u003eEven Dollar Amounts 141\u003c\/p\u003e \u003cp\u003eSame-Same-Same Test 144\u003c\/p\u003e \u003cp\u003eSame-Same-Different Test 145\u003c\/p\u003e \u003cp\u003ePayments without Purchase Orders Test 146\u003c\/p\u003e \u003cp\u003eLength of Time between Invoice and Payment Dates Test 151\u003c\/p\u003e \u003cp\u003eSearch for Post Office Box 152\u003c\/p\u003e \u003cp\u003eMatch Employee Address to Supplier 155\u003c\/p\u003e \u003cp\u003eDuplicate Addresses in Vendor Master 157\u003c\/p\u003e \u003cp\u003ePayments to Vendors Not in Master 158\u003c\/p\u003e \u003cp\u003eGap Detection of Check Number Sequences 161\u003c\/p\u003e \u003cp\u003eConclusion 162\u003c\/p\u003e \u003cp\u003eNote 162\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Check-Tampering Schemes 163\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eElectronic Payments Fraud Prevention 164\u003c\/p\u003e \u003cp\u003eCheck Tampering 165\u003c\/p\u003e \u003cp\u003eData Analytical Tests 166\u003c\/p\u003e \u003cp\u003eConclusion 171\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Payroll Fraud 173\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eData and Data Familiarization 175\u003c\/p\u003e \u003cp\u003eData Analysis 181\u003c\/p\u003e \u003cp\u003eThe Payroll Register 193\u003c\/p\u003e \u003cp\u003ePayroll Master and Commission Tests 194\u003c\/p\u003e \u003cp\u003eConclusion 195\u003c\/p\u003e \u003cp\u003eNotes 196\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Expense Reimbursement Schemes 197\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eData and Data Analysis 201\u003c\/p\u003e \u003cp\u003eConclusion and Audit Trail 219\u003c\/p\u003e \u003cp\u003eNotes 220\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Register Disbursement Schemes 221\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFalse Refunds and Adjustments 221\u003c\/p\u003e \u003cp\u003eFalse Voids 222\u003c\/p\u003e \u003cp\u003eConcealment 222\u003c\/p\u003e \u003cp\u003eData Analytical Tests 222\u003c\/p\u003e \u003cp\u003eConclusion 233\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Noncash Misappropriations 235\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTypes of Noncash Misappropriations 235\u003c\/p\u003e \u003cp\u003eConcealment of Noncash Misappropriations 237\u003c\/p\u003e \u003cp\u003eData Analytics 238\u003c\/p\u003e \u003cp\u003eConclusion 240\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Corruption 243\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBribery 243\u003c\/p\u003e \u003cp\u003eTender Schemes 244\u003c\/p\u003e \u003cp\u003eKickbacks, Illegal Gratuities, and Extortion 245\u003c\/p\u003e \u003cp\u003eConflict of Interest 246\u003c\/p\u003e \u003cp\u003eData Analytical Tests 247\u003c\/p\u003e \u003cp\u003eConcealment 250\u003c\/p\u003e \u003cp\u003eConclusion 250\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Money Laundering 253\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Money-Laundering Process 254\u003c\/p\u003e \u003cp\u003eOther Money Transfer Systems and New Opportunities 256\u003c\/p\u003e \u003cp\u003eAudit Areas and Data Files 257\u003c\/p\u003e \u003cp\u003eConclusion 259\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Zapper Fraud 261\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePoint-of-Sales System Case Study 265\u003c\/p\u003e \u003cp\u003eQuantifying the Zapped Records 294\u003c\/p\u003e \u003cp\u003eAdditional POS Data Files to Analyze 296\u003c\/p\u003e \u003cp\u003eMissing and Modified Bills 297\u003c\/p\u003e \u003cp\u003eThe Markup Ratios 299\u003c\/p\u003e \u003cp\u003eConclusions and Solutions 300\u003c\/p\u003e \u003cp\u003eNotes 302\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: Automation and IDEAScript 303\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConsiderations for Automation 304\u003c\/p\u003e \u003cp\u003eCreating IDEAScripts 306\u003c\/p\u003e \u003cp\u003eConclusion 316\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 18: Conclusion 319\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFinancial Statement Fraud 319\u003c\/p\u003e \u003cp\u003eIDEA Features Demonstrated 321\u003c\/p\u003e \u003cp\u003eProjects Overview 323\u003c\/p\u003e \u003cp\u003eData Analytics: Final Words 325\u003c\/p\u003e \u003cp\u003eNotes 326\u003c\/p\u003e \u003cp\u003eAbout the Author 327\u003c\/p\u003e \u003cp\u003eAbout the Website 329\u003c\/p\u003e \u003cp\u003eIndex 333\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":52173820100888,"sku":"9781118779651","price":46.69,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781118779651_277637.jpg?v=1781173339","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/fraud-and-fraud-detection-website-a-data-analytics-approach-hardback-9781118779651","provider":"Freshly Printed Books","version":"1.0","type":"link"}