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THE FRAUD AUDIT
Responding to the Risk of Fraud in Core Business Systems
Offering the guidance, strategy, and tools you need to respond to the very real, ongoing risk of fraud, The Fraud Audit presents a proactive, preventive response to fraud rather than a reactive approach after damage has been done. Revealing how to keep fraud at bay through the Awareness Theory Methodology (ATM)?a vigorous fraud audit framework that will help you and your staff understand the how, why, and where of fraud?this book helps you identify fraudulent transactions that warrant an investigation.
Author Leonard Vona draws on his extensive experience as a financial investigation expert to provide invaluable insight on recognizing fraud scenario potentials from among the millions of transactions in your business's systems. Whether you are an accountant, auditor, or a fraud examiner, this timely book explains how to gather information in identifying fraud risks, assessing those risks, and responding aggressively to them.
With an emphasis on fraud occurring within your business's core systems?including procurement, disbursement, payroll, financial statement reporting, inventories, program management, and journal entries?The Fraud Audit explores:
- The fraud paradigm
- Fraud audit standards
- Fraud risk structure
- Brainstorming?why it works impressively in fraud risk detection
- Building your fraud audit program
- The art and science of data mining for fraud
- Document analysis?the red flags to watch out for
- Conveying the impact of potential fraud to management
- Anticipate fraud before it shows up
Straightforward with easy-to-implement guidance, The Fraud Audit provides the sound business advice you need for a problem that's here to stay.
THE FRAUD AUDIT
Responding to the Risk of Fraud in Core Business Systems
Offering the guidance, strategy, and tools you need to respond to the very real, ongoing risk of fraud, The Fraud Audit presents a proactive, preventive response to fraud rather than a reactive approach after damage has been done. Revealing how to keep fraud at bay through the Awareness Theory Methodology (ATM)?a vigorous fraud audit framework that will help you and your staff understand the how, why, and where of fraud?this book helps you identify fraudulent transactions that warrant an investigation.
Author Leonard Vona draws on his extensive experience as a financial investigation expert to provide invaluable insight on recognizing fraud scenario potentials from among the millions of transactions in your business's systems. Whether you are an accountant, auditor, or a fraud examiner, this timely book explains how to gather information in identifying fraud risks, assessing those risks, and responding aggressively to them.
With an emphasis on fraud occurring within your business's core systems?including procurement, disbursement, payroll, financial statement reporting, inventories, program management, and journal entries?The Fraud Audit explores:
- The fraud paradigm
- Fraud audit standards
- Fraud risk structure
- Brainstorming?why it works impressively in fraud risk detection
- Building your fraud audit program
- The art and science of data mining for fraud
- Document analysis?the red flags to watch out for
- Conveying the impact of potential fraud to management
- Anticipate fraud before it shows up
Straightforward with easy-to-implement guidance, The Fraud Audit provides the sound business advice you need for a problem that's here to stay.
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.
Preface xi
Chapter 1: What Is a Fraud Audit? 1
Why Respond to Fraud Risk? 3
The Fraud Paradigm 4
Fraud Auditing 5
Fraud Defined 8
The Fraud Triangle 8
Responses to the Risk of Fraud 12
Summary 13
Chapter 2: Professional Standards 15
Overview 16
Fraud Audit Standards 18
Summary 25
Chapter 3: Fraud Scenarios 27
Key Definitions and Terms 28
Fraud Risk Structure 30
Classifying Fraud 32
Identifying Fraud Scenarios 41
Fraud Audit Considerations 46
Summary 51
Chapter 4: Brainstorming: The Implementation of Professional Standards 53
What Is Brainstorming? 54
When to Brainstorm 56
Summary 66
Chapter 5: Assessment of Fraud Likelihood 69
Preparing a Fraud Risk Assessment 69
Summary 81
Chapter 6: Building the Fraud Audit Program 83
Traditional Audit versus the Fraud Audit 84
Responding to the Risk of Fraud 84
A Fraud Audit Program 85
Testing Procedures 89
Fraud Concealment Effect on the Audit Response 97
Audit Evidence Issues 103
Fraud Scenario Examples 105
Summary 110
Chapter 7: Data Mining for Fraud 111
The Art and Science of Data Mining 112
Strategies for Data Mining 129
Limitations of Data Mining 131
Summary 132
Chapter 8: Fraud Audit Procedures 133
Basis of Fraud Audit Procedures 133
Levels of Fraud Audit Procedures 135
Design of Fraud Audit Procedures 138
Summary 145
Chapter 9: Document Analysis 147
Document Analysis and the Fraud Audit 148
Levels of Document Examination 148
Document Red Flags 150
Brainstorming Sessions and Document Red Flags 155
The Fraud Audit Program and Document Red Flags 156
Summary 156
Contents & ix
Chapter 10: Disbursement Fraud 159
Fraud Risk Structure 159
Audit Approaches 166
Summary 178
Chapter 11: Procurement Fraud 179
Fraud Risk Structure 181
Audit Procedures 195
Summary 202
Chapter 12: Payroll Fraud 205
Fraud Risk Structure 206
Audit Procedures 212
Summary 222
Chapter 13: Revenue Misstatement 223
Fraud Risk Structure 224
Audit Approach 231
Summary 236
Chapter 14: Inventory Fraud 237
Fraud Risk Structure 238
Audit Procedures 243
Summary 249
Chapter 15: Journal Entry Fraud 251
Fraud Risk Structure 252
Audit Procedures 261
Summary 266
Chapter 16: Program Management Fraud 269
Fraud Risk Structure 270
Audit Approach 277
Summary 282
Chapter 17: Quantifying Fraud 283
Conveying the Impact to Management 284
Role of Evidence in Calculating a Fraud Loss 287
Impact on the Fraud Audit 289
Options for Management 292
Case Studies 293
Summary 296
Appendixes 297
Appendix A 298
Appendix B 311
Appendix c 325
Appendix d 339
Appendix E 347
Appendix F 360
Appendix G 363
About the Author 365
Index 367
| Erscheinungsjahr: | 2011 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Buch |
| Inhalt: | 400 S. |
| ISBN-13: | 9780470647264 |
| ISBN-10: | 0470647264 |
| Sprache: | Englisch |
| Einband: | Gebunden |
| Autor: | Vona, Leonard W |
| Hersteller: |
Wiley
John Wiley & Sons |
| Maße: | 235 x 157 x 26 mm |
| Von/Mit: | Leonard W Vona |
| Erscheinungsdatum: | 09.08.2011 |
| Gewicht: | 0,722 kg |
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.
Preface xi
Chapter 1: What Is a Fraud Audit? 1
Why Respond to Fraud Risk? 3
The Fraud Paradigm 4
Fraud Auditing 5
Fraud Defined 8
The Fraud Triangle 8
Responses to the Risk of Fraud 12
Summary 13
Chapter 2: Professional Standards 15
Overview 16
Fraud Audit Standards 18
Summary 25
Chapter 3: Fraud Scenarios 27
Key Definitions and Terms 28
Fraud Risk Structure 30
Classifying Fraud 32
Identifying Fraud Scenarios 41
Fraud Audit Considerations 46
Summary 51
Chapter 4: Brainstorming: The Implementation of Professional Standards 53
What Is Brainstorming? 54
When to Brainstorm 56
Summary 66
Chapter 5: Assessment of Fraud Likelihood 69
Preparing a Fraud Risk Assessment 69
Summary 81
Chapter 6: Building the Fraud Audit Program 83
Traditional Audit versus the Fraud Audit 84
Responding to the Risk of Fraud 84
A Fraud Audit Program 85
Testing Procedures 89
Fraud Concealment Effect on the Audit Response 97
Audit Evidence Issues 103
Fraud Scenario Examples 105
Summary 110
Chapter 7: Data Mining for Fraud 111
The Art and Science of Data Mining 112
Strategies for Data Mining 129
Limitations of Data Mining 131
Summary 132
Chapter 8: Fraud Audit Procedures 133
Basis of Fraud Audit Procedures 133
Levels of Fraud Audit Procedures 135
Design of Fraud Audit Procedures 138
Summary 145
Chapter 9: Document Analysis 147
Document Analysis and the Fraud Audit 148
Levels of Document Examination 148
Document Red Flags 150
Brainstorming Sessions and Document Red Flags 155
The Fraud Audit Program and Document Red Flags 156
Summary 156
Contents & ix
Chapter 10: Disbursement Fraud 159
Fraud Risk Structure 159
Audit Approaches 166
Summary 178
Chapter 11: Procurement Fraud 179
Fraud Risk Structure 181
Audit Procedures 195
Summary 202
Chapter 12: Payroll Fraud 205
Fraud Risk Structure 206
Audit Procedures 212
Summary 222
Chapter 13: Revenue Misstatement 223
Fraud Risk Structure 224
Audit Approach 231
Summary 236
Chapter 14: Inventory Fraud 237
Fraud Risk Structure 238
Audit Procedures 243
Summary 249
Chapter 15: Journal Entry Fraud 251
Fraud Risk Structure 252
Audit Procedures 261
Summary 266
Chapter 16: Program Management Fraud 269
Fraud Risk Structure 270
Audit Approach 277
Summary 282
Chapter 17: Quantifying Fraud 283
Conveying the Impact to Management 284
Role of Evidence in Calculating a Fraud Loss 287
Impact on the Fraud Audit 289
Options for Management 292
Case Studies 293
Summary 296
Appendixes 297
Appendix A 298
Appendix B 311
Appendix c 325
Appendix d 339
Appendix E 347
Appendix F 360
Appendix G 363
About the Author 365
Index 367
| Erscheinungsjahr: | 2011 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Buch |
| Inhalt: | 400 S. |
| ISBN-13: | 9780470647264 |
| ISBN-10: | 0470647264 |
| Sprache: | Englisch |
| Einband: | Gebunden |
| Autor: | Vona, Leonard W |
| Hersteller: |
Wiley
John Wiley & Sons |
| Maße: | 235 x 157 x 26 mm |
| Von/Mit: | Leonard W Vona |
| Erscheinungsdatum: | 09.08.2011 |
| Gewicht: | 0,722 kg |
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