The fraud audit : responding to the risk of fraud in core business systems / Leonard W. Vona.

Format:

Book

Author/Creator:

Vona, Leonard W., 1955-

Series:

Wiley corporate F & A.

Wiley corporate f&a ; 16

Language:

English

Subjects (All):

Fraud investigation--United States.

Fraud investigation.

Forensic accounting--United States.

Forensic accounting.

Fraud--United States--Prevention.

Fraud.

Physical Description:

1 online resource (395 p.)

Edition:

1st edition

Place of Publication:

Hoboken, N.J. : Wiley, 2011.

Language Note:

English

System Details:

text file

Summary:

"Essential guidance for creation of an effective fraud audit program in core business systems. The 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. Fraud in the Core Business Systems provides a proven fraud methodology that allows auditors to discover fraud versus investigating it. Explains how to create a fraud audit program. Shows auditors how to locate fraud through the use of data mining. Focuses on a proven methodology that has actually detected fraudulent transactions. Take a look inside for essential guidance for fraud discovery within specific corporate F&A functions, such as disbursement, procurement, payroll, revenue misstatement, inventory, journal entries, and management override."-- Provided by publisher.

Contents:

THE FRAUD AUDIT: Responding to the Risk of Fraud in Core Business Systems; Contents; Preface; 1 What Is a Fraud Audit?; 2 Professional Standards; 3 Fraud Scenarios; 4 Brainstorming: The Implementation of Professional Standards; 5 Assessment of Fraud Likelihood; 6 Building the Fraud Audit Program; 7 Data Mining for Fraud; 8 Fraud Audit Procedures; 9 NINE Document Analysis; 10 Disbursement Fraud; 11 CHAPTER ELEVEN Procurement Fraud; 12 Payroll Fraud; 13 CHAPTER THIRTEEN Revenue; 14 Inventory Fraud; 15 Journal Entry Fraud; 16 Program Management Fraud; 17 Quantifying Fraud; Appendixes

About the AuthorIndex

Notes:

Includes index.

ISBN:

9786613176639

9781118093726

1118093720

9781283176637

1283176637

9781118387047

111838704X

9781118093702

1118093704

OCLC:

784124266