| Document Type
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BL
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| Record Number
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877796
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| Main Entry
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Aghili, Shaun,1962-
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| Title & Author
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Fraud auditing using CAATT : : a manual for auditors and forensic accountants to detect organizational fraud /\ Shaun Aghili.
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| Publication Statement
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Boca Raton, FL :: CRC Press,, [2019]
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| Series Statement
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Internal audit and IT audit
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| Page. NO
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1 online resource.
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| ISBN
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0429032323
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: 042962638X
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: 0429628021
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: 0429629664
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: 9780429032325
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: 9780429626388
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: 9780429628023
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: 9780429629662
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9780367145613
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Author Chapter 1 A Pedagogical Approach to Using This Manual Chapter 2 Compendium of CAATT-Based Audit Tests for the Detection of Asset Misappropriation (Cash and Inventory) Chapter 3 Asset Misappropriation II - Fraudulent Disbursements Chapter 4 Compendium of CAATT-Based Audit Tests for the Detection of Financial Statement Fraud Chapter 5 Compendium of CAATT-Based Audit Tests for the Detection of Corruption Chapter 6 CAATT in Fraud Auditing Chapter 7 Audit Test Manual for ACFE Fraud Tree Schemes Using IDEAª Chapter 8 Student Case Study Research and Oral Presentation Project Index
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| Abstract
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This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEAª as a CAATT tool.
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| Subject
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Auditing, Internal.
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| Subject
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Fraud-- Prevention.
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Auditing, Internal.
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| Subject
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BUSINESS ECONOMICS / Management Science
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| Subject
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COMPUTERS / Information Technology
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| Subject
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COMPUTERS / Security / General
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| Subject
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Fraud-- Prevention.
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| Dewey Classification
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657/.45
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| LC Classification
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HF5668.25.A34 2019
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