000			05013cam a2200445 i 4500
999			_c76953 _d76953
001			19344432
003			CITU
005			20230221145830.0
007			cr an aaaaaaaa
008			161021s2017 njua 001 0 eng
010			_a 2016036161
020			_a9781119186793 (cloth)
020			_z9781119270355 (epub)
020			_a9781119270331
040			_aDLC _beng _cDLC _erda _dDLC
041			_aeng.
042			_apcc
050	0	0	_aHF5667 _b.V659 2017
082	0	0	_a658.4/73 _223
100	1		_aVona, Leonard W., _d1955- _eauthor.
245	1	0	_aFraud data analytics methodology : _bthe fraud scenario approach to uncovering fraud in core business systems / _cLeonard W. Vona.
264		1	_aHoboken, New Jersey : _bWiley, _c[2017]
300			_a1 online resource (xi, 388 pages) : _billustrations ;
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
500			_aIncludes index.
500			_aABOUT THE AUTHOR 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			_aTABLE OF CONTENTS Preface ix Acknowledgments xi Chapter 1: Introduction to Fraud Data Analytics 1 Chapter 2: Fraud Scenario Identification 17 Chapter 3: Data Analytics Strategies for Fraud Detection 41 Chapter 4: How to Build a Fraud Data Analytics Plan 81 Chapter 5: Data Analytics in the Fraud Audit 109 Chapter 6: Fraud Data Analytics for Shell Companies 127 Chapter 7: Fraud Data Analytics for Fraudulent Disbursements 149 Chapter 8: Fraud Data Analytics for Payroll Fraud 183 Chapter 9: Fraud Data Analytics for Company Credit Cards 205 Chapter 10: Fraud Data Analytics for Theft of Revenue and Cash Receipts 227 Chapter 11: Fraud Data Analytics for Corruption Occurring in the Procurement Process 247 Chapter 12: Corruption Committed by the Company 269 Chapter 13: Fraud Data Analytics for Financial Statements 285 Chapter 14: Fraud Data Analytics for Revenue and Accounts Receivable Misstatement 311 Chapter 15: Fraud Data Analytics for Journal Entries 333 Appendix A: Data Mining Audit Program for Shell Companies 349 About the Author 363 Index 365
520			_aUncover 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.
650		0	_aAuditing.
650		0	_aForensic accounting.
650		0	_aFraud _xPrevention.
650		0	_aAuditing, Internal.
655			_aElectronic books.
856			_yFull text available at Wiley Online Library Click here to view _uhttps://onlinelibrary.wiley.com/doi/book/10.1002/9781119270331
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cER