Fraud Auditing Using CAATT

A Manual for Auditors and Forensic Accountants to Detect Organizational Fraud

Gebonden Engels 2019 9780367145613
€ 211,13
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Samenvatting

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 IDEA® as a CAATT tool.

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Inhoudsopgave

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 IDEA®

Chapter 8 Student Case Study Research and Oral Presentation Project

Index

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          Fraud Auditing Using CAATT