The Fraud Audit Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of The Fraud Audit book. This book definitely worth reading, it is an incredibly well-written.
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.
Providing a comprehensive framework for building an effective fraud prevention model, Fraud Risk Assessment: Building a Fraud Audit Program presents a readable overview for developing fraud audit procedures and building controls that successfully minimize fraud. An invaluable reference for auditors, fraud examiners, investigators, CFOs, controllers, corporate attorneys, and accountants, this book helps business leaders respond to the risk of asset misappropriation fraud and uncover fraud in core business systems.
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.
Fraud Data Analytics Methodology by Leonard W. Vona Pdf
Uncover hidden fraud and red flags using efficient data analytics Fraud Data Analytics Methodology addresses the need for clear, reliable fraud detection with a solid framework for a robust data analytic plan. By combining fraud risk assessment and fraud data analytics, you'll be able to better identify and respond to the risk of fraud in your audits. Proven techniques help you identify signs of fraud hidden deep within company databases, and strategic guidance demonstrates how to build data interrogation search routines into your fraud risk assessment to locate red flags and fraudulent transactions. These methodologies require no advanced software skills, and are easily implemented and integrated into any existing audit program. Professional standards now require all audits to include data analytics, and this informative guide shows you how to leverage this critical tool for recognizing fraud in today's core business systems. Fraud cannot be detected through audit unless the sample contains a fraudulent transaction. This book explores methodologies that allow you to locate transactions that should undergo audit testing. Locate hidden signs of fraud Build a holistic fraud data analytic plan Identify red flags that lead to fraudulent transactions Build efficient data interrogation into your audit plan Incorporating data analytics into your audit program is not about reinventing the wheel. A good auditor must make use of every tool available, and recent advances in analytics have made it accessible to everyone, at any level of IT proficiency. When the old methods are no longer sufficient, new tools are often the boost that brings exceptional results. Fraud Data Analytics Methodology gets you up to speed, with a brand new tool box for fraud detection.
An invaluable tool equipping healthcare professionals, auditors, and investigators to detect every kind of healthcare fraud According to private and public estimates, billions of dollars are lost per hour to healthcare waste, fraud, and abuse. A must-have reference for auditors, fraud investigators, and healthcare managers, Healthcare Fraud, Second Edition provides tips and techniques to help you spot—and prevent—the "red flags" of fraudulent activity within your organization. Eminently readable, it is your "go-to" resource, equipping you with the necessary skills to look for and deal with potential fraudulent situations. Includes new chapters on primary healthcare, secondary healthcare, information/data management and privacy, damages/risk management, and transparency Offers comprehensive guidance on auditing and fraud detection for healthcare providers and company healthcare plans Examines the necessary background that internal auditors should have when auditing healthcare activities Managing the risks in healthcare fraud requires an understanding of how the healthcare system works and where the key risk areas are. With health records now all being converted to electronic form, the key risk areas and audit process are changing. Read Healthcare Fraud, Second Edition and get the valuable guidance you need to help combat this critical problem.
Tommie W. Singleton,Aaron J. Singleton,G. Jack Bologna,Robert J. Lindquist
Author : Tommie W. Singleton,Aaron J. Singleton,G. Jack Bologna,Robert J. Lindquist Publisher : John Wiley & Sons Page : 338 pages File Size : 46,6 Mb Release : 2006-12-05 Category : Business & Economics ISBN : 9780470053720
Fraud Auditing and Forensic Accounting by Tommie W. Singleton,Aaron J. Singleton,G. Jack Bologna,Robert J. Lindquist Pdf
Get the latest tools in fraud auditing and get rid of fraud in your organization With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Third Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered. This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it. This new edition will enable you to: Recognize the characteristics of organizations in which fraud is likely to occur Detect and deter accounting fraud, using the most recently developed techniques Conduct an efficient, systematic fraud investigation Use the latest methods for documenting fraud and preparing evidence-and much more PRAISE FOR Fraud Auditing and Forensic Accounting, Third Edition "An excellent primer for developing and implementing an antifraud program as part of a SOX 404, fraud prevention and detection process. A clear and concise history of fraud and the methods needed to deter it now and for the future. It is like having a professor on call and in your office when you need one. Well written with easy-to-understand definitions and examples, this is a must-read for anyone who is putting a financial investigation unit in place." —George Mullins, CFE, HealthSouthInternal Audit Manager and Project Manager, Antifraud Program "The book is an excellent anti-fraud resource for those professionals charged with the responsibility of detecting, investigating, and preventing fraud. I also highly recommend it to educators as a prospective textbook for a semester-long course in macro fraud examination." —Thomas Buckhoff, PhD, CPA, CFE, Associate Professor of Forensic Accounting, Georgia Southern University, and Principal, FraudWise, LLC "This book, better than any other in print, hits the subject areas I cover in my fraud examination and forensic accounting class. The authors have done a great job of presenting complicated terms and techniques in a manner for students to understand. I particularly like the presentation of a fraud's endgame, namely the court case that recovers assets and puts these creeps in jail." —Douglas E. Ziegenfuss, Professor and Chair, Department of Accounting,Old Dominion University
Fraud examination is a specialized methodology for resolving allegations of wrongdoing. The author states that traditional auditing techniques are insufficient for uncovering fraud in business and government, and offers an alternative approach. Fraud examination consists of specialized knowledge from four fields: accounting and auditing, investigation, law, and criminology. Each of these fields are covered in detail as they relate to fraud and white-collar crime, thereby increasing the knowledge necessary to fight the ever-increasing fraud problem. The professional interested in uncovering or documenting fraud must not only know how to discover it in the books and records. He or she must know how to recognize fraud symptoms; how to obtain evidence, take statements and write reports; to testify to findings; and to assist in the prevention and detection of fraud. According to most authorities, fraud in business and government is at an all-time high. The responsibilities of the auditor and accountant to detect and deter fraud and white-collar crime are increasing, and yet they catch few frauds before devastating losses occur. In the view of Joseph T. Wells, this is because accountants and auditors wrongfully assume fraud can be detected and prevented through traditional audit techniques. Instead, the author suggests that auditors, accountants, and loss prevention professionals must find a new approach. Fraud examination is defined as the skills necessary to resolve allegations of fraud from inception to disposition; to obtain evidence, take statements and write reports; to testify to findings; and to assist in the detection and prevention of fraud. Fraud examination consists of specialized knowledge from four fields: accounting and auditing, investigation, law, and criminology. The book begins with a section on criminology, which explains the various theories of why some persons commit crimes and others do not. A special emphasis is given to the theories of the white-collar offender. The next section, law, gives the reader a broad knowledge of the courts, how they operate, and the various procedures for proving fraud matters. It also details the various criminal and civil statutes by which fraud offenders are punished. The third section, auditing, provides the reader with specific techniques to examine books and records for fraudulent activity. Net worth analysis, a methodology for proving ill-gotten gains, is explored in detail. The final section, investigation, provides techniques on how best to obtain information through interview methods. It also covers confidential sources of information, as well as writing reports in fraud-related cases. This book is specifically designed for the person who not only wants to know about fraud, but what to do with it in the event it is suspected.
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.
This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEA® as a CAATT tool.
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.
How to be a Successful Frauditor by Peter Tickner Pdf
This book shows how anyone who finds they need to investigate a fraud at work can conduct a successful investigation and maximise their chances of recovering stolen money. Drawing on the experiences of the author, including his role in a number of high profile cases at two organisations at the heart of government, the Treasury and the Metropolitan Police, the book is peppered with real life examples and case studies of the ‘frauditor’s’ experiences, and lessons learned the hard way including the cases of: • The linguist who was lost for words • Doctoring the suits at the hospital • A magician at work • Corporate credit cards for cops Readable, and written to de-bunk the mysteries of fraud investigation, this book includes interactive case studies to develop the reader’s skills in effective fraud detection and investigation.
Recent audits reveal staggering monetary losses to fraud annually -- the majority of which goes undetected and unrecovered. This how-to guide offers comprehensive, intermediate training for evaluating, devising, and installing fraud-specific internal controls, conducting proactive examinations, running an investigation, and successfully bringing acts of fraud to prosecution. Includes actual case studies and fresh insights into the nature of fraud and the mentality necessary to combat it.
Fraud Auditing and Forensic Accounting by Jack Bologna,Robert J. Lindquist Pdf
Since publication of the first edition, the level of interest in fraud accounting and auditing continues to increase. The book focuses on investigation, detection, documentation, and prevention of accounting and stock frauds, employee theft, and embezzlement. Also provides detailed techniques and strategies.
The Successful Frauditor's Casebook by Peter Tickner Pdf
Learn what works well and avoid the pitfalls in the real world of fraud detection and fraud investigation This casebook reveals how frauds and fraudsters were discovered—and delves into the investigations that followed. Each chapter covers a particular case, analyzing the factors that allowed fraud to develop and assessing the effectiveness of the detection process and the resulting fraud investigation. Importantly, the casebook examines the steps taken by organizations to recover from the cost of fraud and the damage that fraud has caused. High-profile author, Peter Tickner, is well known in auditing and investigative circles Cases of fraud, drawn from the author's direct experience as well as world-wide, are supplemented with checklists and practical guidance on fraud detection
Author : Tommie W. Singleton,Aaron J. Singleton Publisher : John Wiley and Sons Page : 342 pages File Size : 40,8 Mb Release : 2011-04-12 Category : Business & Economics ISBN : 9781118021781
Fraud Risk Assessment by Tommie W. Singleton,Aaron J. Singleton Pdf
Praise for the Fourth Edition of Fraud Auditing and Forensic Accounting "Tommie and Aaron Singleton have made important updates to a book I personally rely very heavily upon: Fraud Auditing and Forensic Accounting (FAFA). In the newest edition, they take difficult topics and explain them in straightforward actionable language. All my students benefitted from reading the third edition of the FAFA to better understand the issues and area of fraud and forensic accounting. With their singular focus on understandability and practicality, this Fourth Edition of the book makes a very important contribution for academics, researchers, practitioners, and students. Bravo!"—Dr. Timothy A. Pearson, Director, Division of Accounting, West Virginia University, Executive Director, Institute for Fraud Prevention "Finally someone has written a book that combines fraud examination and forensic accounting. The authors have clearly explained both in their earlier edition and now they have enhanced the first with additional materials. The order in which the material is presented is easy to grasp and logically follows the 'typical' fraud examination from the awareness that something is wrong to the court case. The explanatory materials presented aid this effort by being both well placed within the book and relevant to the narrative." —Dr. Douglas E. Ziegenfuss, Chair and Professor, Department of Accounting, Old Dominion University "Fraud Auditing and Forensic Accounting is a masterful compilation of the concepts found in this field. The organization of the text with the incorporation of actual cases, facts, and figures provides a logical and comprehensive basis for learning the intricacies of fraud examination and forensic accounting. The authors successfully blend the necessary basics with advanced principles in a manner that makes the book an outstanding resource for students and professionals alike."—Ralph Q. Summerford, President of Forensic/Strategic Solutions, PC
