Computer-Aided Fraud Prevention and Detection: A Step by Step Guide
- 4h 49m
- David Coderre
- John Wiley & Sons (US)
- 2009
This book was written as a guide to all persons who are interested in improving their ability to access data and use data-extraction and analysis software to detect and deter fraud and wasteful practices. The focus is on obtaining and cleansing data and on the application of analytical techniques for fraud detection.
The theory and examples presented in text will assist anyone investigating fraud in harnessing the power of the computer and data analysis software to detect fraud, waste, and abuse. The more than 60 case studies presented here demonstrate the application of a wide variety of techniques, each of which is explained in detail.
In many of the cases, several different techniques are combined to detect fraud. It must be stressed that it is the intelligent use of these techniques by auditors, not the blind following of a “cookbook” approach, that is required. Those who commit fraud can be very innovative in hiding their deeds. Auditors and fraud examiners must be equally creative and resourceful in their searches.
About the Author
David Coderre has over twenty years of experience in internal audit, management consulting, policy development, manage-ment information systems, system development, and application implementation areas. He is currently President of CAATS (Computer-Assisted Analysis Techniques and Solutions). He is the author of three highly regarded books on using data analysis for audit and fraud detection.
In this Book
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What is Fraud?
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Fraud Prevention and Detection
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Why Use Data Analysis to Detect Fraud?
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Solving the Data Problem
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Understanding the Data
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Overview of the Data
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Working with the Data
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Analyzing Trends in the Data
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Known Symptoms of Fraud
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Unknown Symptoms of Fraud (Using Digital Analysis)
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Automating the Detection Process
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Verifying the Results
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Epilogue
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References
