Fraud Risk Assessment : Building a Fraud Audit Program.
Leonard W. Vona
Bok Engelsk 2016 · Electronic books.
| Utgitt | Durham : COSO , 2016
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|---|---|
| Omfang | 1 online resource (225 pages)
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| Utgave | 1st ed.
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| Opplysninger | Intro -- FRAUD RISK ASSESSMENT: Building a Fraud Audit Program -- Contents -- Preface -- About the Author -- Acknowledgments -- Chapter 1: Fraud Theory -- BUILDING FRAUD THEORY INTO THE AUDIT PROCESS -- ATM: AWARENESS, THEORY, METHODOLOGY -- THE FRAUD AUDIT -- Chapter 2: The Fraud Audit -- THE AUDIT RESPONSE -- Chapter 3: Organizational Fraud Risk Assessment -- FRAUD RISK MITIGATION DECISIONS -- ENTERPRISE-WIDE RISK ASSESSMENT -- BUSINESS PROCESS FRAUD RISK ASSESSMENT -- Chapter 4: Fraud Penetration Risk Assessment -- FRAUD RISK AT THE MEGA-RISK LEVEL -- BUILDING THE FRAUD AUDIT PROGRAM AT THE MEGA-RISK LEVEL -- Chapter 5: Fraud Data Mining -- APPLYING FRAUD THEORY -- THE FRAUD DATA ANALYSIS PLAN -- Chapter 6: Fraud in Expenditure -- FORMATION OF FRONT COMPANIES -- SYNOPSIS OF FRAUD SCHEMES -- Chapter 7: Contract Fraud -- CONTRACT FRAUD AUDIT PLAN STEPS -- SYNOPSIS OF CONTRACT FRAUD SCHEMES -- Chapter 8: Bribery -- UNDERSTANDING THE LEGAL TERMS -- AUDIT ELEMENTS -- Chapter 9: Travel Expenses -- AUDIT OBJECTIVES -- AUDIT EXAMINATION OF TRAVEL EXPENSES -- Chapter 10: Payroll Fraud Schemes -- GHOST EMPLOYEES -- OVERTIME REPORTING FRAUD -- FRAUD OPPORTUNITIES IN THE PAYROLL OFFICE -- Chapter 11: Revenue Fraud -- EMBEZZLEMENT OF CASH RECEIPTS -- OTHER EMBEZZLEMENT SCHEMES -- Chapter 12: Asset Fraud Schemes -- THEFT OF ASSETS -- OTHER ASSET FRAUD SCHEMES -- Chapter 13: Fraud Control Theory -- ANTIFRAUD PROGRAMS -- FRAUD CONTROL AND COSO -- IDENTIFIED FRAUD RISK CONTROL STRATEGY -- Chapter 14: Fraud Audit Report -- SUSPICIOUS TRANSACTION -- FRAUD AUDIT REPORT -- CONSIDERATIONS FOR FRAUD AUDIT REPORTS -- SAMPLE FRAUD AUDIT REPORT -- Chapter 15: Fraud Investigation for the Auditor -- THE DIFFERENCES BETWEEN AUDIT AND INVESTIGATION -- ORGANIZATION POLICIES FOR RESPONDING TO FRAUD -- FRAMEWORK FOR PREPARING AN INVESTIGATION PLAN.. - DEVELOP THE PRELIMINARY FRAUD THEORY -- Index.. - Providing a comprehensive framework for building an effective fraud prevention model, Fraud Risk Assessment: Building a Fraud Audit Program presents a readable overview for developing fraud audit procedures and building controls that successfully minimize fraud. An invaluable reference for auditors, fraud examiners, investigators, CFOs, controllers, corporate attorneys, and accountants, this book helps business leaders respond to the risk of asset misappropriation fraud and uncover fraud in core business systems.
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| Emner | |
| Sjanger | |
| Dewey | |
| ISBN | 978-1-94354-693-0
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