Download PDF The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems (Wiley Corporate F&A) By Leonard W. Vona
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The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems (Wiley Corporate F&A) By Leonard W. Vona
Download PDF The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems (Wiley Corporate F&A) By Leonard W. Vona
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- Sales Rank: #1237398 in eBooks
- Published on: 2011-06-09
- Released on: 2011-06-09
- Format: Kindle eBook
Review
'Provides tools that can be used by any business.' - Finance & Management Faculty, Sept 2011
From the Inside Flap
Offering the guidance, strategy, and tools you need to respond to the very real, ongoing risk of fraud, The Fraud Audit presents a proactive, preventive response to fraud rather than a reactive approach after damage has been done. Revealing how to keep fraud at bay through the Awareness Theory Methodology (ATM)—a vigorous fraud audit framework that will help you and your staff understand the how, why, and where of fraud—this book helps you identify fraudulent transactions that warrant an investigation.
Author Leonard Vona draws on his extensive experience as a financial investigation expert to provide invaluable insight on recognizing fraud scenario potentials from among the millions of transactions in your business's systems. Whether you are an accountant, auditor, or a fraud examiner, this timely book explains how to gather information in identifying fraud risks, assessing those risks, and responding aggressively to them.
With an emphasis on fraud occurring within your business's core systems—including procurement, disbursement, payroll, financial statement reporting, inventories, program management, and journal entries—The Fraud Audit explores:
The fraud paradigm
Fraud audit standards
Fraud risk structure
Brainstorming—why it works impressively in fraud risk detection
Building your fraud audit program
The art and science of data mining for fraud
Document analysis—the red flags to watch out for
Conveying the impact of potential fraud to management
Anticipate fraud before it shows up
Straightforward with easy-to-implement guidance, The Fraud Audit provides the sound business advice you need for a problem that's here to stay.
From the Back Cover
Praise for The Fraud Audit
"I totally agree with Leonard Vona that data mining, when used to its fullest, is the heart and soul of a good fraud audit program. Every auditor needs this book to better understand fraud scenarios and how data mining with audit software like IDEA can help uncover fraud. It's the most comprehensive and easy-to-read book on fraud auditing that I have ever seen." —Carolyn J. Newman, President and cofounder, Audimation Services, Inc.
"This book is unbelievable: a necessity as critical as a laptop for anyone who performs audits and is responsible for preventing or detecting fraud schemes and scenarios. Much like his first book, Fraud Risk Assessment: Building a Fraud Audit Program, Leonard takes his vast experience in auditing for fraud, along with how he thinks, contemplates, plans, executes, and concludes an engagement, and gives it all away in amazing detail. Identifying the specific steps and measures to complete a fraud audit from brainstorming through analyzing resulting red flags, Leonard includes specific risks, schemes, and concealment methods segregated by major cycle areas. His scientific approach to detecting fraudulent activity coupled with the depth and detail he provides is unsurpassed. As an added bonus, his included appendices go well beyond any audit programs I have ever encountered—this book is equivalent to having Leonard sitting right there with you as a resource on your engagement team."—Stephen A. Pedneault, CPA/CFF, CFE, founder and Principal, Forensic Accounting Services, LLC
"An essential sequel to Fraud Risk Assessment! The Fraud Audit bridges the gap between fraud risk assessment and its application and use with the audit program. Vona expounds on the use of 'data mining' as a tool to detect fraud schemes within the subsidiary and general ledger. Mr. Vona has provided an insightful teaching guide as well as a reference guide for all professionals."—Margaret J. Fredrickson, CPA, Founding Partner, Kirkland Albrecht & Fredrickson, LLC
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