Resumen del libro

Reseña: Using 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. Plus, it enables readers to use data to identify known and unknown symptoms of fraud. Auditors and fraud examiners will discover how to leverage data analysis as a powerful tool to detect and prevent fraud from occurring in any organization.

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indice: 1 What is fraud? 1 2 Fraud prevention and detection 17 3 Why use data analysis to detect fraud? 41 4 Solving the data problem 55 5 Understanding the data 71 6 Overview of the data 111 7 Working with the data 133 8 Analyzing trends in the data 159 9 Known symptoms of fraud 171 10 Unknown symptoms of fraud (using digital analysis) 193 11 Automating the detection process 211 12 Verifying the results 219 App. A Fraud investigation plans 239 App. B Application of CAATTs by functional area 249 App. C ACL installation process 267 Epilogue 273

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