The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems
- 6h 15m
- Leonard W. Vona
- John Wiley & Sons (US)
- 2011
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.
About the Author
LEONARD W. VONA, CPA, CFE, is CEO of Fraud Auditing, Inc., and a world-renowned authority in fraud investigation. 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 a Fraud Audit Program, published by Wiley. A financial investigator with more than thirty years of diversified auditing and forensic accounting experience, including a distinguished eighteen-year private industry career, he regularly speaks at audit conferences and developed the Fraud Training Curriculum for the MIS Training Institute, an internationally recognized audit training organization.
In this Book
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Preface
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What Is a Fraud Audit?
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Professional Standards
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Fraud Scenarios
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Brainstorming – The Implementation of Professional Standards
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Assessment of Fraud Likelihood
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Building the Fraud Audit Program
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Data Mining for Fraud
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Fraud Audit Procedures
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Document Analysis
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Disbursement Fraud
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Procurement Fraud
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Payroll Fraud
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Revenue Misstatement
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Inventory Fraud
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Journal Entry Fraud
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Program Management Fraud
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Quantifying Fraud
