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19344432 |
| 003 - CONTROL NUMBER IDENTIFIER |
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CITU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20230221145830.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr an aaaaaaaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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161021s2017 njua 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2016036161 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781119186793 (cloth) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
9781119270355 (epub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781119270331 |
| 041 ## - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng. |
| 042 ## - AUTHENTICATION CODE |
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| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5667 |
| Item number |
.V659 2017 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
658.4/73 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Vona, Leonard W., |
| Dates associated with a name |
1955- |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Fraud data analytics methodology : |
| Remainder of title |
the fraud scenario approach to uncovering fraud in core business systems / |
| Statement of responsibility, etc |
Leonard W. Vona. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Hoboken, New Jersey : |
| Name of publisher, distributor, etc |
Wiley, |
| Date of publication, distribution, etc |
[2017] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xi, 388 pages) : |
| Other physical details |
illustrations ; |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
ABOUT THE AUTHOR<br/>LEONARD W. VONA, CPA, CFE, is the CEO of Fraud Auditing and a world-renowned authority in fraud auditing. He has provided expert witness testimony in federal and state courts; consulted with corporations around the world; and is the author of Fraud Risk Assessment: Building the Fraud Audit Program and The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems, both published by Wiley. A forensic auditor with more than 38 years of diversified forensic auditing experience, he has provided more than 1,500 days of fraud training around the world. |
| 505 ## - CONTENTS |
|---|
| Formatted contents note |
TABLE OF CONTENTS<br/>Preface ix<br/><br/>Acknowledgments xi<br/><br/>Chapter 1: Introduction to Fraud Data Analytics 1<br/><br/>Chapter 2: Fraud Scenario Identification 17<br/><br/>Chapter 3: Data Analytics Strategies for Fraud Detection 41<br/><br/>Chapter 4: How to Build a Fraud Data Analytics Plan 81<br/><br/>Chapter 5: Data Analytics in the Fraud Audit 109<br/><br/>Chapter 6: Fraud Data Analytics for Shell Companies 127<br/><br/>Chapter 7: Fraud Data Analytics for Fraudulent Disbursements 149<br/><br/>Chapter 8: Fraud Data Analytics for Payroll Fraud 183<br/><br/>Chapter 9: Fraud Data Analytics for Company Credit Cards 205<br/><br/>Chapter 10: Fraud Data Analytics for Theft of Revenue and Cash Receipts 227<br/><br/>Chapter 11: Fraud Data Analytics for Corruption Occurring in the Procurement Process 247<br/><br/>Chapter 12: Corruption Committed by the Company 269<br/><br/>Chapter 13: Fraud Data Analytics for Financial Statements 285<br/><br/>Chapter 14: Fraud Data Analytics for Revenue and Accounts Receivable Misstatement 311<br/><br/>Chapter 15: Fraud Data Analytics for Journal Entries 333<br/><br/>Appendix A: Data Mining Audit Program for Shell Companies 349<br/><br/>About the Author 363<br/><br/>Index 365 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Uncover hidden fraud and red flags using efficient data analytics<br/>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.<br/><br/>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.<br/><br/>Locate hidden signs of fraud<br/>Build a holistic fraud data analytic plan<br/>Identify red flags that lead to fraudulent transactions<br/>Build efficient data interrogation into your audit plan<br/>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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Forensic accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Fraud |
| General subdivision |
Prevention. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing, Internal. |
| 655 ## - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Link text |
Full text available at Wiley Online Library Click here to view |
| Uniform Resource Identifier |
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119270331 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| a |
7 |
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cbc |
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orignew |
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1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS |
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| Source of classification or shelving scheme |
|
| Item type |
EBOOK |