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Fraud and fraud detection - Sunder Gee

Year 2015


ForewordPrefaceHOW THIS BOOK IS ORGANIZEDCHAPTER ONE. IntroductionDEFINING FRAUDANOMALIES VERSUS FRAUDTYPES OF FRAUDASSESS THE RISK OF FRAUDCONCLUSIONCHAPTER TWO. Fraud DetectionRECOGNIZING FRAUDDATA MINING VERSUS DATA ANALYSIS AND ANALYTICSDATA ANALYTICAL SOFTWAREANOMALIES VERSUS FRAUD WITHIN DATAFRAUDULENT DATA INCLUSIONS AND DELETIONSCONCLUSIONCHAPTER THREE. The Data Analysis CycleEVALUATION AND ANALYSISSoftware and TechnologyAudit and InvestigativeOBTAINING DATA FILESAudit ObjectivesDetermine Whether IDEA Is AppropriateData RequirementsPERFORMING THE AUDIT Obtain Test FilesIDEA ImportAfter ImportCleaning Up the DataDocumenting the ResultsFILE FORMAT TYPESPREPARATION FOR DATA ANALYSISData FamiliarizationARRANGING AND ORGANIZING DATACONCLUSIONCHAPTER FOUR. Statistics and SamplingDESCRIPTIVE STATISTICSINFERENTIAL STATISTICSMEASURES OF CENTERMEASURE OF DISPERSIONMEASURE OF VARIABILITYDeviations from the MeanThe Mean DeviationThe VarianceThe Standard DeviationStandard Deviation of a Population versus Standard Deviation of a SampleSAMPLINGStatistical SamplingNonstatistical SamplingSampling RiskNonsampling RiskNonstatistical Sampling MethodsStatistical Sampling MethodsProbability Proportional-to-Size Sampling (PPS)Attribute SamplingClassical Variables Sampling (CVS)Discovery SamplingChoice of Sampling MethodsSampling Is Not EnoughCONCLUSIONCHAPTER FIVE. Data Analytical TestsBENFORD'S LAWUsing Benford's Law in IDEAUsage Considerations of Benford's LawConclusionNUMBER DUPLICATION TESTZ-SCORERELATIVE SIZE FACTOR TESTSAME-SAME-SAME TESTSAME-SAME-DIFFERENT TESTEVEN AMOUNTSCONCLUSIONCHAPTER SIX. Advanced Data Analytical TestsCORRELATIONTREND ANALYSISGEL-1 AND GEL-2GEL-1GEL-2CONCLUSIONCHAPTER SEVEN. Skimming and Cash LarcenySKIMMINGCASH LARCENYCASE STUDYCONCLUSIONCHAPTER EIGHT. Billing SchemesDATA AND DATA FAMILIARIZATIONBENFORD'S LAW TESTSRELATIVE SIZE FACTOR TESTZ-SCOREEVEN DOLLAR AMOUNTSSAME-SAME-SAME TESTSAME-SAME-DIFFERENT TESTPAYMENTS WITHOUT PURCHASE ORDERS TESTLENGTH OF TIME BETWEEN INVOICE AND PAYMENT DATES TESTSEARCH FOR POST OFFICE BOXMATCH EMPLOYEE ADDRESS TO SUPPLIERDUPLICATE ADDRESSES IN VENDOR MASTERPAYMENTS TO VENDORS NOT IN MASTERGAP DETECTION OF CHECK NUMBER SEQUENCESCONCLUSIONCHAPTER NINE. Check-Tampering SchemesELECTRONIC PAYMENTS FRAUD PREVENTIONCHECK TAMPERINGObtaining ChecksObtaining an Authorized SignatureThe PayeeConcealing the DeedDATA ANALYTICAL TESTSOther Analytical TestsCONCLUSIONCHAPTER TEN. Payroll FraudDATA AND DATA FAMILIARIZATIONData Familiarization StepsDATA ANALYSISBlank Contents in the Last-Name FieldHigh Number of PaymentsDuplicate Key DetectionPayments on Last Day of the MonthAnalyzing Files by Payment TypeRegular Salary PaymentsOvertime Wages PaymentsSigning Incentive Plan PaymentsComparing Regular Salary Payments with Other Payment TypesTHE PAYROLL REGISTERPayroll Register TestsTesting the Payroll Register File against Other Data FilesPAYROLL MASTER AND COMMISSION TESTSPayroll Master File TestsCommission Payment TestsCONCLUSIONCHAPTER ELEVEN. Expense Reimbursement Schemes1. Overstated Expense Reimbursements2. Mischaracterized Expense Reimbursements3. Multiple Reimbursements4. Fictitious Expense ReimbursementsDATA AND DATA ANALYSISDays TraveledSame Day Traveled with Accommodation ChargesSame Day Traveled with Flight ChargesSame Day Traveled with Both Flight and Accommodation ChargesTraveled Overnight with Both Flight and Accommodation ChargesTraveled Overnight with Flight but No Accommodation ChargesTop-10 Flight Charges with No Accommodation Charge and Traveled OvernightZ-Score TestsPivot Table ViewTop Record ExtractionsSame-Same-Same TestsSame-Same-Different TestEven Amounts TestsDaily Averages TestsRelative Size Factor TestComparison Based on Audit UnitTravel Outside of the Country TestOther Potential TestsPurchase CardsCONCLUSION AND AUDIT TRAILCHAPTER TWELVE. Register Disbursement SchemesFALSE REFUNDS AND ADJUSTMENTSFALSE VOIDSCONCEALMENTDATA ANALYTICAL TESTSData FamiliarizationVoid TestsThe equation instructs IDEA to extract any record where the payment type fieldCoupon TestsOther Data Analytical TestsCONCLUSIONCHAPTER THIRTEEN. Noncash MisappropriationsTYPES OF NONCASH MISAPPROPRIATIONSMisuse and AbuseUnconcealed MisappropriationsTransfer of AssetsProprietary InformationCONCEALMENT OF NONCASH MISAPPROPRIATIONSFalsifying Sales or Purchase RecordsFalsifying Inventory RecordsDATA ANALYTICSData FilesData Analytical TestsCONCLUSIONCHAPTER FOURTEEN. CorruptionBRIBERYOverbilling SchemesUnderbilling SchemesTENDER SCHEMESKICKBACKS, ILLEGAL GRATUITIES, AND EXTORTIONCONFLICT OF INTERESTDATA ANALYTICAL TESTSOther Data Analytical TestsCONCEALMENTCONCLUSIONCHAPTER FIFTEEN. Money LaunderingTHE MONEY-LAUNDERING PROCESSThe Placement StageThe Layering StageThe Integration StageOTHER MONEY TRANSFER SYSTEMS AND NEW OPPORTUNITIESAUDIT AREAS AND DATA FILESData Analytical TestsCONCLUSIONCHAPTER SIXTEEN. Zapper FraudPOINT-OF-SALES SYSTEM CASE STUDYFile PreparationGap DetectionQuarterly ReconciliationMonthly ReconciliationTender AnalysisBackup Data AnalysisQUANTIFYING THE ZAPPED RECORDSADDITIONAL POS DATA FILES TO ANALYZEMISSING AND MODIFIED BILLSTHE MARKUP RATIOSCONCLUSIONS AND SOLUTIONSCHAPTER SEVENTEEN. Automation and IDEAScriptCONSIDERATIONS FOR AUTOMATIONVisual Script versus IDEAScriptCREATING IDEASCRIPTSCompanion Website IDEAScriptsCONCLUSIONCHAPTER EIGHTEEN. ConclusionFINANCIAL STATEMENT FRAUDIDEA FEATURES DEMONSTRATEDPROJECTS OVERVIEWDATA ANALYTICS: FINAL WORDSAbout the Author
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