MARC Record from Library of Congress

LEADER: 03494cam a2200325 a 4500
001 2008053433
003 DLC
005 20120501110202.0
007 co ugu||||||||
008 081219s2009 njua b 001 0 eng
010 $a 2008053433
015 $aGBA928586$2bnb
016 7 $a014932769$2Uk
020 $a9780470392430 (cloth)
020 $a0470392436 (cloth)
035 $a(OCoLC)ocn246887310
040 $aDLC$cDLC$dBTCTA$dYDXCP$dC#P$dUKM$dCDX$dBWX$dKSU$dOMB$dBDX$dDLC
042 $apcc
050 00 $aHV8079.F7$bC62 2009
082 00 $a364.4$222
100 1 $aCoderre, David G.
245 10 $aComputer-aided fraud prevention and detection :$ba step-by-step guide /$cDavid Coderre.
260 $aHoboken, N.J. :$bJohn Wiley & Sons,$cc2009.
300 $axviii, 280 p. :$bill. ;$c24 cm. +$e1 CD-ROM (4 3/4 in.)
504 $aIncludes bibliographical references (p. 275-276) and index.
505 0 $aWhat is fraud? : Fraud: a definition ; Why fraud happens ; Who is responsible for fraud detection? ; What is a fraud awareness program? ; What is a corporate fraud policy? -- Fraud prevention and detection : Detecting fraud ; Determining the exposure to fraud ; Assessing the risk that fraud is occurring (or will occur) ; External symptoms ; Identifying areas of high risk for fraud ; Looking at the exposures from the fraudster's perspective ; Approach 1: Control weaknesses ; Approach 2: Key fields ; Being alert to the symptoms of fraud ; Building programs to look for symptoms ; Investigating and reporting instances of fraud ; Implementing controls for fraud prevention -- Why use data analysis to detect fraud? : Increased reliance on computers ; Developing CAATT's capabilities ; Integrated analysis and value-added audit ; Recognizing opportunities for CAATT's ; Developing a fraud investigation plan -- Solving the data problem : Setting audit objectives ; Defining the information requirements ; Accessing data ; Data paths ; Data file attributes and structures ; Assessing data integrity ; Overview of the application system ; Overview of the data -- Understanding the data : Computer analysis ; Analysis techniques ; Assessing the completeness of the data ; Expression/equation ; Gaps ; Statistical analysis ; Duplicates ; Sorting and indexing -- Overview of the data : Summarization ; Stratification ; Cross tabulation/pivot tables -- Working with the data : Aging ; Join/relation -- Analyzing trends in the data : Trend analysis ; Regression analysis ; Parallel simulation -- Known symptoms of fraud : Known and unknown symptoms ; Fraud in the payroll area ; Fraud in the purchasing area ; Symptoms of purchasing fraud -- Unknown symptoms of fraud (using digital analysis) : Data profiling ; Ratio / variance analysis ; Benford's law -- Automating the detection process : Fraud applications or templates ; Fraud application development -- Verifying the results : Confirmation letters ; Sampling ; Judgmental or directed sampling ; Statistical sampling ; Quality assurance ; Quality assurance methodology ; Preventive controls ; Detective controls ; Corrective controls ; Ensuring reliability ; Data analysis and prosecuting fraud -- Appendix A. Fraud investigation plans : Insurance policies: too good to be true ; Paid by the numbers -- Appendix B. Application of CAATT's by functional area -- Appendix C. ACL installation process.
650 0 $aFraud.
650 0 $aFraud investigation.
650 0 $aFraud$xPrevention.
650 0 $aAuditing, Internal$xData processing.