214 pages | 40 B/W Illus.
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.
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