Fraud and fraud detection : a data analytics approach /

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This book takes an advanced approach to fraud management, providing step-by-step guidance on automating detection and forensics using CaseWare's IDEA software. Readers will learn to use complex data analysis techniques, including automation scripts, allowing easier and more sensitive detection...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Gee, Sunder (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, New Jersey : John Wiley & Sons, Inc., [2015]
Temas:
Fraud.
Managerial accounting.
Data mining.
Fraude.
Comptabilité de gestion.
Exploration de données (Informatique)
fraud.
Data mining
Fraud
Managerial accounting
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Fraud and Fraud Detection; Contents; Foreword; Preface; Acknowledgments; Chapter 1: Introduction; Defining Fraud; Anomalies versus Fraud; Types of Fraud; Assess the Risk of Fraud; Conclusion; Notes; Chapter 2: Fraud Detection; Recognizing Fraud; Data Mining versus Data Analysis and Analytics; Data Analytical Software; Anomalies versus Fraud within Data; Fraudulent Data Inclusions and Deletions; Conclusion; Notes; Chapter 3: The Data Analysis Cycle; Evaluation and Analysis; Software and Technology; Audit and Investigative; Obtaining Data Files; Audit Objectives
  • Determine Whether IDEA Is AppropriateData Requirements; Performing the Audit; Obtain Test Files; IDEA Import; After Import; Cleaning Up the Data; Documenting the Results; File Format Types; Preparation for Data Analysis; Data Familiarization; Arranging and Organizing Data; Conclusion; Notes; Chapter 4: Statistics and Sampling; Descriptive Statistics; Inferential Statistics; Measures of Center; Measure of Dispersion; Measure of Variability; Deviations from the Mean; The Mean Deviation; The Variance; The Standard Deviation; Sampling; Statistical Sampling; Nonstatistical Sampling; Sampling Risk
  • Benford's Law TestsRelative Size Factor Test; Z-Score; Even Dollar Amounts; Same-Same-Same Test; Same-Same-Different Test; Payments without Purchase Orders Test; Length of Time between Invoice and Payment Dates Test; Search for Post Office Box; Match Employee Address to Supplier; Duplicate Addresses in Vendor Master; Payments to Vendors Not in Master; Gap Detection of Check Number Sequences; Conclusion; Note; Chapter 9: Check-Tampering Schemes; Electronic Payments Fraud Prevention; Check Tampering; Obtaining Checks; Obtaining an Authorized Signature; The Payee; Concealing the Deed
  • Data Analytical TestsOther Analytical Tests; Conclusion; Chapter 10: Payroll Fraud; Data and Data Familiarization; Data Familiarization Steps; Data Analysis; Blank Contents in the Last-Name Field; High Number of Payments; Duplicate Key Detection; Payments on Last Day of the Month; Analyzing Files by Payment Type; Regular Salary Payments; Overtime Wages Payments; Signing Incentive Plan Payments; Comparing Regular Salary Payments with Other Payment Types; The Payroll Register; Payroll Register Tests; Payroll Master and Commission Tests; Conclusion; Notes

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