Fraud and fraud detection : a data analytics approach / Sunder Gee.

Format:

Book

Author/Creator:

Gee, Sunder, author.

Series:

Wiley Corporate F & A series.

Wiley Corporate F & A

Language:

English

Subjects (All):

Fraud.

Managerial accounting.

Data mining.

Physical Description:

1 online resource (355 p.)

Edition:

1st ed.

Place of Publication:

Hoboken, New Jersey : Wiley, 2015.

Summary:

Detect fraud faster-no matter how well hidden-with IDEA automation Fraud and Fraud Detection 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

Contents:

Fraud and Fraud Detection; Contents; Foreword; Preface; Acknowledgments; Chapter 1: Introduction; Defining Fraud; Anomalies versus Fraud; Types of Fraud; Assess the Risk of Fraud; Conclusion; Notes; Chapter 2: Fraud Detection; Recognizing Fraud; Data Mining versus Data Analysis and Analytics; Data Analytical Software; Anomalies versus Fraud within Data; Fraudulent Data Inclusions and Deletions; Conclusion; Notes; Chapter 3: The Data Analysis Cycle; Evaluation and Analysis; Software and Technology; Audit and Investigative; Obtaining Data Files; Audit Objectives

Determine Whether IDEA Is AppropriateData Requirements; Performing the Audit; Obtain Test Files; IDEA Import; After Import; Cleaning Up the Data; Documenting the Results; File Format Types; Preparation for Data Analysis; Data Familiarization; Arranging and Organizing Data; Conclusion; Notes; Chapter 4: Statistics and Sampling; Descriptive Statistics; Inferential Statistics; Measures of Center; Measure of Dispersion; Measure of Variability; Deviations from the Mean; The Mean Deviation; The Variance; The Standard Deviation; Sampling; Statistical Sampling; Nonstatistical Sampling; Sampling Risk

Benford's Law TestsRelative Size Factor Test; Z-Score; Even Dollar Amounts; Same-Same-Same Test; Same-Same-Different Test; Payments without Purchase Orders Test; Length of Time between Invoice and Payment Dates Test; Search for Post Office Box; Match Employee Address to Supplier; Duplicate Addresses in Vendor Master; Payments to Vendors Not in Master; Gap Detection of Check Number Sequences; Conclusion; Note; Chapter 9: Check-Tampering Schemes; Electronic Payments Fraud Prevention; Check Tampering; Obtaining Checks; Obtaining an Authorized Signature; The Payee; Concealing the Deed

Data Analytical TestsOther Analytical Tests; Conclusion; Chapter 10: Payroll Fraud; Data and Data Familiarization; Data Familiarization Steps; Data Analysis; Blank Contents in the Last-Name Field; High Number of Payments; Duplicate Key Detection; Payments on Last Day of the Month; Analyzing Files by Payment Type; Regular Salary Payments; Overtime Wages Payments; Signing Incentive Plan Payments; Comparing Regular Salary Payments with Other Payment Types; The Payroll Register; Payroll Register Tests; Payroll Master and Commission Tests; Conclusion; Notes

Chapter 11: Expense Reimbursement Schemes

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

Description based on print version record.

ISBN:

1-118-93676-0

1-118-77967-3