{"product_id":"computer-aided-fraud-prevention-and-detection-9780470392430","title":"Computer Aided Fraud Prevention and Detection","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eUsing software to detect improper transactions are techniques that have grown in importance for fraud examiners. This book provides fraud examiners and auditors with step-by-step guidance on using data extraction and software to detect and prevent fraud. Its implementation guidance is supplemented by more than 60 case studies.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\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","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default 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