Fraud Auditing Using CAATT: A Manual for Auditors and Forensic Accountants to Detect Organizational Fraud: Security, Audit and Leadership Series
Autor Shaun Aghilien Limba Engleză Hardback – 6 mai 2019
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Specificații
ISBN-13: 9780367145613
ISBN-10: 0367145618
Pagini: 224
Ilustrații: 13 Tables, black and white; 40 Illustrations, black and white
Dimensiuni: 156 x 234 x 14 mm
Greutate: 0.49 kg
Ediția:1
Editura: CRC Press
Colecția Auerbach Publications
Seria Security, Audit and Leadership Series
ISBN-10: 0367145618
Pagini: 224
Ilustrații: 13 Tables, black and white; 40 Illustrations, black and white
Dimensiuni: 156 x 234 x 14 mm
Greutate: 0.49 kg
Ediția:1
Editura: CRC Press
Colecția Auerbach Publications
Seria Security, Audit and Leadership Series
Public țintă
Professional Practice & DevelopmentCuprins
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
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
Notă biografică
Shaun Aghili, DBA, CISSP-ISSMP, CISA, CIA, CCSA, CFSA, CGAP, CRMA, CFE, CMA
A Management Associate professor and a veteran of the financial services industry, Dr.
Aghili's academic research and professional interests revolve around internal audit, fraud
prevention, and information systems assurance issues and considerations, especially
within the financial services sector.
Shaun Aghili's academic achievements include a doctorate degree in business
administration (DBA), and the completion of a post-doctorate executive leadership
training program through Cornell University.
Dr. Aghili also maintains a total of ten professional designations in internal and
information systems auditing, management accounting, fraud examination, and
information systems security management. On a global scale, Dr. Aghili is among the
very few academic members of the Institute of Internal Auditors (IIA) to hold five internal
auditing designations.
A Management Associate professor and a veteran of the financial services industry, Dr.
Aghili's academic research and professional interests revolve around internal audit, fraud
prevention, and information systems assurance issues and considerations, especially
within the financial services sector.
Shaun Aghili's academic achievements include a doctorate degree in business
administration (DBA), and the completion of a post-doctorate executive leadership
training program through Cornell University.
Dr. Aghili also maintains a total of ten professional designations in internal and
information systems auditing, management accounting, fraud examination, and
information systems security management. On a global scale, Dr. Aghili is among the
very few academic members of the Institute of Internal Auditors (IIA) to hold five internal
auditing designations.
Descriere
This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assists fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes.