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- 2008053433 contributor B11135558.
- 2008053433 created "c2009.".
- 2008053433 date "2009".
- 2008053433 date "c2009.".
- 2008053433 dateCopyrighted "c2009.".
- 2008053433 description "Includes bibliographical references (p. 275-276) and index.".
- 2008053433 description "What 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.".
- 2008053433 extent "xviii, 280 p. :".
- 2008053433 identifier "0470392436 (cloth)".
- 2008053433 identifier "9780470392430 (cloth)".
- 2008053433 issued "2009".
- 2008053433 issued "c2009.".
- 2008053433 language "eng".
- 2008053433 publisher "Hoboken, N.J. : John Wiley & Sons,".
- 2008053433 subject "364.4 22".
- 2008053433 subject "Auditing, Internal Data processing.".
- 2008053433 subject "Fraud Prevention.".
- 2008053433 subject "Fraud investigation.".
- 2008053433 subject "Fraud.".
- 2008053433 subject "HV8079.F7 C62 2009".
- 2008053433 tableOfContents "What 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.".
- 2008053433 title "Computer-aided fraud prevention and detection : a step-by-step guide / David Coderre.".
- 2008053433 type "text".