The fraud audit : responding to the risk of fraud in core business systems /

• Κύριος συγγραφέας: Vona, Leonard W., 1955-
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, N.J. : Wiley, 2011.
• Σειρά: Wiley corporate F & A.
• Θέματα: Fraud investigation > United States.; Forensic accounting > United States.; Fraud > United States > Prevention.; BUSINESS & ECONOMICS > Corporate Governance.; BUSINESS & ECONOMICS > Leadership.; BUSINESS & ECONOMICS > Organizational Development.; BUSINESS & ECONOMICS > Workplace Culture.; Forensic accounting.; Fraud investigation.; Fraud > Prevention.; United States.; Electronic books.

"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 b...

Πίνακας περιεχομένων:

• Front Matter
• What Is a Fraud Audit?
• Professional Standards
• Fraud Scenarios
• Brainstorming: The Implementation of Professional Standards
• Assessment of Fraud Likelihood
• Building the Fraud Audit Program
• Data Mining for Fraud
• Fraud Audit Procedures
• Document Analysis
• Disbursement Fraud
• Procurement Fraud
• Payroll Fraud
• Revenue Misstatement
• Inventory Fraud
• Journal Entry Fraud
• Program Management Fraud
• Quantifying Fraud
• Appendix A: Fraud Audit Program: Payroll
• Appendix B: Fraud Audit Program: Disbursements
• Appendix C: Fraud Audit Program: Procurement
• Appendix D: Fraud Audit Program: Inventory
• Appendix E: Fraud Audit Planning Program: Revenue Recognition
• Appendix F: Checklist of Inherent Scheme Structure
• Appendix G: Fraud Audit Matrix
• About the Author
• Index.