How Auditors Or Accountants Can Detect And Prevent Payroll Fraud Through An Expert System

Author : Titus Oniyilo
Publisher : Lulu.com
Page : 56 pages
File Size : 50,9 Mb
Release : 2013-12
Category : Electronic
ISBN : 1304649415

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How Auditors Or Accountants Can Detect and Prevent Payroll Fraud Through an Expert System by Titus Oniyilo Pdf

The book is written with the objective of automating the audit decision in detecting variations or exceptional data between the current and preceding month in payroll processing, using an Expert System. Expert systems are in the category of Artificial Intelligence (AI) application. They are now in the class of electronic spreadsheets and are commercially available and affordable having been in existence since the 1970s. The necessary steps to the development of an expert system have been covered. The payroll audit decision expert system is therefore highly commended to Auditors or Accountants seeking to detect and prevent Payroll fraud through an Expert System.

Author : Titus Oniyilo
Publisher : Lulu.com
Page : 70 pages
File Size : 42,5 Mb
Release : 2016-12-29
Category : Business & Economics
ISBN : 9781365643453

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Payroll Fraud Detection and Prevention Audit Expert System by Titus Oniyilo Pdf

The book is written with the objective of automating the audit decision in detecting variations or exceptional data between the current and preceding or penultimate month in payroll processing, using an Expert System. The book begins in Chapter one with an introduction. Chapter two is a review of the expert system theory and empirical literature on its use in business applications while Chapter three presents the methodology of research. Chapter Four dwells on the design and development of the expert system software for payroll audit. Finally, Chapter Five concludes with a summary and recommendations. The payroll audit decision expert system is therefore highly commended to end-users such as internal or external auditors, accountants, fraud examiners, risk consultants and enthusiastic readers seeking to detect and prevent Payroll fraud through an Expert System. The book is also written for the consumption of interested Expert System researchers.

Author : Tommie W. Singleton,Aaron J. Singleton
Publisher : John Wiley & Sons
Page : 342 pages
File Size : 42,8 Mb
Release : 2010-09-07
Category : Business & Economics
ISBN : 9780470564134

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Fraud Auditing and Forensic Accounting by Tommie W. Singleton,Aaron J. Singleton Pdf

FRAUD AUDITING AND FORENSIC ACCOUNTING With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. Completely updated and revised, the new edition presents: Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools (CAATs) and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.

Author : Joseph R. Petrucelli
Publisher : John Wiley & Sons
Page : 390 pages
File Size : 45,5 Mb
Release : 2013-01-29
Category : Business & Economics
ISBN : 9781118103142

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Detecting Fraud in Organizations by Joseph R. Petrucelli Pdf

A savvy examination of where people and value meet, creating the opportunity for fraud An essential reference for all business professionals, Detecting Fraud in Organizations: Techniques, Tools, and Resources explains the process of how people commit fraud, as well as how to prevent and stop fraud from occurring in your organization. Organized by business processes which succinctly describe how fraud manifests itself on a daily basis, the authors explain ways in which everyone can help guard against fraud by familiarizing themselves with its building blocks and methods used to perpetrate and conceal it. Filled with situational examples the book is accompanied by a website featuring fraud simulations, business process maps, and other useful tools for combating fraud. Focuses on the people who perpetrate fraud and those who are tasked with preventing and detecting it Uniquely organized by business processes for more relevance and easier understanding by those people working within organizations Shows how subtle factors play a large role in identifying and ferreting out fraud in addition to the traditional knowledge of fraud schemes giving people and organizations the edge they need to be successful in prevention and deterrence Companion website includes additional fraud simulations, business process maps, and useful tools The price of fraud can be devastating to your business. Detecting Fraud in Organizations: Techniques, Tools, and Resources equips you and others in your organization with essential information and tools necessary to proactively catch fraud, reduce losses, improve efficiencies and develop actionable controls.

Author : Leonard W. Vona
Publisher : John Wiley & Sons
Page : 404 pages
File Size : 41,6 Mb
Release : 2011-06-09
Category : Business & Economics
ISBN : 9781118093726

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The Fraud Audit by Leonard W. Vona Pdf

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. The Fraud Audit 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.

Author : Kamil Omoteso
Publisher : Routledge
Page : 191 pages
File Size : 48,7 Mb
Release : 2016-04-08
Category : Business & Economics
ISBN : 9781317177456

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Audit Effectiveness by Kamil Omoteso Pdf

In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing the landscape for the audit profession as IT tools and techniques continue to be developed for auditors in the pursuit of quality, efficiency and effectiveness. In addition to shedding light on practical subjects such as audit automation, continuous online auditing and computer auditing, this book introduces some theory that helps explain the motivation for the use of new tools and techniques, and assists understanding of their impact on the quality of audit judgment. The book proposes a three-layered model - an integration of contingency, socio-technical systems and structuration theories - for a comprehensive understanding of IT’s impact on audit. The model advocates that the use of IT in audits is a function of certain contingent factors that determine an optimal mix of human skills and technological capabilities, which would lead to changes in the nature of auditors’ roles and outputs and audit organisations’ structures. Dr Omoteso puts forward an audit automation maturity model that can help audit firms/departments to understand their current level of IT integration and how to systematically enhance their capabilities with a view to meeting modern IT challenges - taking them from the position of mere ’followers of technology’ to that of effective ’leaders of technology’. Audit Effectiveness is for anyone practising in auditing or accounting automation, as well as for those with an academic or research interest in the challenges posed by technological advances for auditors in particular, and for managers in general.

Author : Dr. B. K. Mehta, Dr. Kumari Anamikal
Publisher : sbpd publications
Page : 498 pages
File Size : 52,6 Mb
Release : 2020-12-09
Category : Business & Economics
ISBN : 9789381865613

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Auditing [eBook] by Dr. B. K. Mehta, Dr. Kumari Anamikal Pdf

An excellent book for commerce students appearing in competitive, professional and other examinations. 1. Origin and Growth of Auditing, 2. Meaning, Definition and Scope of Auditing, 3. Objects and Advantages of Auditing, 4. Classification of Audit, 5. Technique, Preparation and Procedure of Audit, 6. Internal Control, Check and Audit, 7 . Vouching, 8. Capital and Revenue Expenditure, 9. Valuation of Assets and Liabilities, 10 . Verification of Assets and Liabilities, 11. Depreciation, Provision and Reserve, 12. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor, 13. Liabilities of a Company Auditor, 14. Profits, Divisible Profits and Dividends, 15. Company Audit, 16. Audit of Different Institutions, 17. Auditor’s Report and Certificate, 18. Investigation, 19. New Trends in Auditing, 20. Standards on Auditing, 21. Audit of Computerized Accounts. Appendix : Audit Case Laws.

Author : David Onditi
Publisher : GRIN Verlag
Page : 17 pages
File Size : 49,6 Mb
Release : 2019-10-07
Category : Business & Economics
ISBN : 9783346030085

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Fraud prevention and detection. External audits in the organisation of great companies by David Onditi Pdf

Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: A, University of Nairobi (School of Business), course: BCOM, language: English, abstract: The thesis deals with the topic how external audits can prevent and detect fraud in great companies' organisation. The logic behind this topic is that all companies may face the risk of fraudulent activities in the organisation. In the early 2000s, accounting fraud was a hot topic for the SEC when several famousfraud scandals at companies such as Enron, WorldCom and HealthSouth shook investor confidence in the financial market. This fraudulent behaviour can lead to the collapse or severely damage a company’s reputation. When fraud appears in a company, people will start asking who will be responsible for preventing and detectingfraud. Shareholder or stakeholder who read financial statements believes that external auditors play a critical role regarding the accuracy of the financial statement. It is important to have high quality external auditor in detecting fraud and to investigate existing auditing procedures to prevent the possibility of fraud occurs.

Author : Mike Michalowicz
Publisher : Penguin
Page : 224 pages
File Size : 41,8 Mb
Release : 2017-01-18
Category : Business & Economics
ISBN : 9780735214163

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Profit First by Mike Michalowicz Pdf

Author of cult classics The Pumpkin Plan and The Toilet Paper Entrepreneur offers a simple, counterintuitive cash management solution that will help small businesses break out of the doom spiral and achieve instant profitability. Conventional accounting uses the logical (albeit, flawed) formula: Sales - Expenses = Profit. The problem is, businesses are run by humans, and humans aren't always logical. Serial entrepreneur Mike Michalowicz has developed a behavioral approach to accounting to flip the formula: Sales - Profit = Expenses. Just as the most effective weight loss strategy is to limit portions by using smaller plates, Michalowicz shows that by taking profit first and apportioning only what remains for expenses, entrepreneurs will transform their businesses from cash-eating monsters to profitable cash cows. Using Michalowicz's Profit First system, readers will learn that: · Following 4 simple principles can simplify accounting and make it easier to manage a profitable business by looking at bank account balances. · A small, profitable business can be worth much more than a large business surviving on its top line. · Businesses that attain early and sustained profitability have a better shot at achieving long-term growth. With dozens of case studies, practical, step-by-step advice, and his signature sense of humor, Michalowicz has the game-changing roadmap for any entrepreneur to make money they always dreamed of.

Author : Jack Bologna,Robert J. Lindquist
Publisher : Unknown
Page : 266 pages
File Size : 55,9 Mb
Release : 1987-10-02
Category : Business & Economics
ISBN : UOM:35128000939254

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Fraud Auditing and Forensic Accounting by Jack Bologna,Robert J. Lindquist Pdf

Details the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. The authors, noted authorities in the field, deliver an incisive, in-depth treatment that merges an analysis of the organizational environment with the requisite auditing and investigative tools. Tells how to detect and deter fraud in books of account; the characteristics of organizations in which fraud is likely to occur; accounting, audit, and investigative techniques; and methods for documenting fraud and preparing evidence. A final section demonstrates how the theories, rules and procedures discussed can be applied in a variety of real-world cases.

Author : Jay Liebowitz
Publisher : Prentice Hall
Page : 324 pages
File Size : 51,5 Mb
Release : 1990
Category : Business & Economics
ISBN : UOM:39015017023634

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Expert Systems for Business and Management by Jay Liebowitz Pdf

Describes the range of activities where expert systems can be employed for management decision-making, including: financial analysis; estimating casualty insurance losses; preparing income tax statements; sales and marketing support; quality assurance; crisis management; construction management; and contracting. Annotation copyrighted by Book News, Inc., Portland, OR

Author : Howard Silverstone,Howard R. Davia
Publisher : Wiley
Page : 0 pages
File Size : 50,7 Mb
Release : 2005-04-13
Category : Business & Economics
ISBN : 0471721123

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Fraud 101 by Howard Silverstone,Howard R. Davia Pdf

Unique insights into the nature of fraud and how to expose it It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its new and detailed case studies reveal how easy it can be for a perpetrator to commit a fraud and how difficult it can be to prosecute. This new edition also offers expanded coverage of financial statement fraud, fraud-specific internal control, and Sarbanes-Oxley.

Author : Western Association of College and University Business Officers
Publisher : Unknown
Page : 330 pages
File Size : 47,5 Mb
Release : 1951
Category : Education
ISBN : UCAL:B4078144

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Proceedings of the Annual Meeting by Western Association of College and University Business Officers Pdf

Author : David M. Shapiro
Publisher : Business Expert Press
Page : 80 pages
File Size : 51,7 Mb
Release : 2019-12-06
Category : Business & Economics
ISBN : 9781949991598

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Applications of Accounting Information Systems by David M. Shapiro Pdf

The revolutionary effects of using accounting information systems by displacing manual information systems in the private and public sectors cannot be overstated. The benefits of this substitution of set of processes include increased mathematical accuracy, predefined fields and coding tasks, and de-emphasis of manual clerical labor in favor of labor adept in data processing. Reporting can be significantly automated, facilitating managerial power and control at a distance and the proliferation of global enterprises. The potential detriments are rarely accurately, completely, and timely addressed as information system vendors, management consultants, and corporate procurement teams race toward the popularly conceived state of the art. Systems are ballyhooed as continually improving in processing speed, functionality, and capacity. Users of these automated systems may not consider big picture effects, and they may not intelligently consider the conduct risks to their own enterprises by concentrating such global reach and influence at high levels of senior management without dedicating adequate resources to verifying the accuracy, completeness, and timeliness of the information systems. This book considers these risks.

Author : Patrick R. Delaney,O. Ray Whittington
Publisher : John Wiley & Sons
Page : 697 pages
File Size : 40,9 Mb
Release : 2010-10-05
Category : Business & Economics
ISBN : 9780470554340

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Wiley CPA Exam Review 2011, Auditing and Attestation by Patrick R. Delaney,O. Ray Whittington Pdf

This comprehensive four-volume set reviews all four parts of the CPA exam. With more than 3,800 multiple-choice questions over all four volumes, these guides provide everything a person needs to master the material.