{"product_id":"the-fraud-audit-9780470647264","title":"The Fraud Audit","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eEssential guidance for creation of an effective fraud audit program in core business systems  \u003cp\u003eThe 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.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eExplains how to create a fraud audit program\u003c\/li\u003e \u003cli\u003eShows auditors how to locate fraud through the use of data mining\u003c\/li\u003e \u003cli\u003eFocuses on a proven methodology that has actually detected fraudulent transactions\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eTake a look inside for essential guidance for fraud discovery within specific corporate F\u0026amp;A functions, such as disbursement, procurement, payroll, revenue misstatement, inventory, journal entries, and management override.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e'Provides tools that can be used by any business.' - Finance \u0026amp; Management Faculty, Sept 2011\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: What Is a Fraud Audit? 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhy Respond to Fraud Risk? 3\u003c\/p\u003e \u003cp\u003eThe Fraud Paradigm 4\u003c\/p\u003e \u003cp\u003eFraud Auditing 5\u003c\/p\u003e \u003cp\u003eFraud Defined 8\u003c\/p\u003e \u003cp\u003eThe Fraud Triangle 8\u003c\/p\u003e \u003cp\u003eResponses to the Risk of Fraud 12\u003c\/p\u003e \u003cp\u003eSummary 13\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Professional Standards 15\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview 16\u003c\/p\u003e \u003cp\u003eFraud Audit Standards 18\u003c\/p\u003e \u003cp\u003eSummary 25\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Fraud Scenarios 27\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eKey Definitions and Terms 28\u003c\/p\u003e \u003cp\u003eFraud Risk Structure 30\u003c\/p\u003e \u003cp\u003eClassifying Fraud 32\u003c\/p\u003e \u003cp\u003eIdentifying Fraud Scenarios 41\u003c\/p\u003e \u003cp\u003eFraud Audit Considerations 46\u003c\/p\u003e \u003cp\u003eSummary 51\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Brainstorming: The Implementation of Professional Standards 53\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Is Brainstorming? 54\u003c\/p\u003e \u003cp\u003eWhen to Brainstorm 56\u003c\/p\u003e \u003cp\u003eSummary 66\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Assessment of Fraud Likelihood 69\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePreparing a Fraud Risk Assessment 69\u003c\/p\u003e \u003cp\u003eSummary 81\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Building the Fraud Audit Program 83\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTraditional Audit versus the Fraud Audit 84\u003c\/p\u003e \u003cp\u003eResponding to the Risk of Fraud 84\u003c\/p\u003e \u003cp\u003eA Fraud Audit Program 85\u003c\/p\u003e \u003cp\u003eTesting Procedures 89\u003c\/p\u003e \u003cp\u003eFraud Concealment Effect on the Audit Response 97\u003c\/p\u003e \u003cp\u003eAudit Evidence Issues 103\u003c\/p\u003e \u003cp\u003eFraud Scenario Examples 105\u003c\/p\u003e \u003cp\u003eSummary 110\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Data Mining for Fraud 111\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Art and Science of Data Mining 112\u003c\/p\u003e \u003cp\u003eStrategies for Data Mining 129\u003c\/p\u003e \u003cp\u003eLimitations of Data Mining 131\u003c\/p\u003e \u003cp\u003eSummary 132\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Fraud Audit Procedures 133\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasis of Fraud Audit Procedures 133\u003c\/p\u003e \u003cp\u003eLevels of Fraud Audit Procedures 135\u003c\/p\u003e \u003cp\u003eDesign of Fraud Audit Procedures 138\u003c\/p\u003e \u003cp\u003eSummary 145\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Document Analysis 147\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDocument Analysis and the Fraud Audit 148\u003c\/p\u003e \u003cp\u003eLevels of Document Examination 148\u003c\/p\u003e \u003cp\u003eDocument Red Flags 150\u003c\/p\u003e \u003cp\u003eBrainstorming Sessions and Document Red Flags 155\u003c\/p\u003e \u003cp\u003eThe Fraud Audit Program and Document Red Flags 156\u003c\/p\u003e \u003cp\u003eSummary 156\u003c\/p\u003e \u003cp\u003eContents \u0026amp; ix\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Disbursement Fraud 159\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud Risk Structure 159\u003c\/p\u003e \u003cp\u003eAudit Approaches 166\u003c\/p\u003e \u003cp\u003eSummary 178\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Procurement Fraud 179\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud Risk Structure 181\u003c\/p\u003e \u003cp\u003eAudit Procedures 195\u003c\/p\u003e \u003cp\u003eSummary 202\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Payroll Fraud 205\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud Risk Structure 206\u003c\/p\u003e \u003cp\u003eAudit Procedures 212\u003c\/p\u003e \u003cp\u003eSummary 222\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Revenue Misstatement 223\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud Risk Structure 224\u003c\/p\u003e \u003cp\u003eAudit Approach 231\u003c\/p\u003e \u003cp\u003eSummary 236\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Inventory Fraud 237\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud Risk Structure 238\u003c\/p\u003e \u003cp\u003eAudit Procedures 243\u003c\/p\u003e \u003cp\u003eSummary 249\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Journal Entry Fraud 251\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud Risk Structure 252\u003c\/p\u003e \u003cp\u003eAudit Procedures 261\u003c\/p\u003e \u003cp\u003eSummary 266\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Program Management Fraud 269\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud Risk Structure 270\u003c\/p\u003e \u003cp\u003eAudit Approach 277\u003c\/p\u003e \u003cp\u003eSummary 282\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: Quantifying Fraud 283\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConveying the Impact to Management 284\u003c\/p\u003e \u003cp\u003eRole of Evidence in Calculating a Fraud Loss 287\u003c\/p\u003e \u003cp\u003eImpact on the Fraud Audit 289\u003c\/p\u003e \u003cp\u003eOptions for Management 292\u003c\/p\u003e \u003cp\u003eCase Studies 293\u003c\/p\u003e \u003cp\u003eSummary 296\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendixes 297\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAppendix A 298\u003c\/p\u003e \u003cp\u003eAppendix B 311\u003c\/p\u003e \u003cp\u003eAppendix c 325\u003c\/p\u003e \u003cp\u003eAppendix d 339\u003c\/p\u003e \u003cp\u003eAppendix E 347\u003c\/p\u003e \u003cp\u003eAppendix F 360\u003c\/p\u003e \u003cp\u003eAppendix G 363\u003c\/p\u003e \u003cp\u003eAbout the Author 365\u003c\/p\u003e \u003cp\u003eIndex 367\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49402385301847,"sku":"9780470647264","price":48.75,"currency_code":"GBP","in_stock":false}],"url":"https:\/\/bookcurl.com\/products\/the-fraud-audit-9780470647264","provider":"Book Curl","version":"1.0","type":"link"}