By Leonard W. Vona, CFE, CPA
Description:
Today's professional standards are requiring corporations, CPA firms and internal auditors to provide Sarbanes-Oxley and Public Company Accounting Oversight Board (PCAOB) regulators with assurance and opinions regarding fraud risk management and to incorporate fraud detection into their audit plan. But many auditors today are, unfortunately, ill-equipped on how to prevent or handle fraud.
Providing a comprehensive framework for building an effective fraud prevention model, Fraud Risk Assessment: Building a Fraud Audit Program presents a readable overview for developing fraud audit procedures and building controls that successfully minimize fraud. Author Leonard Vona, shows readers how to build a fraud model using a fraud risk assessment strategy that requires consideration of the fraud schemes, fraud concealment strategies, opportunity points and fraud motivation unique to their organizations.
Including important methods of responding to the risk of fraud and data mining for fraud schemes, Fraud Risk Assessment: Building a Fraud Audit Program also provides audit procedures and thoroughly examines topics including:
Fraud theory
Fraud audit
Fraud penetration risk assessment
Fraud in expenditure
Contract fraud
Bribery
Travel expense fraud
Payroll fraud
Revenue fraud
Fraud control theory
Fraud investigation for the auditor
Locating fraud in today's business system is not an option but a requirement. Fraud Risk Assessment helps professionals to focus on using assertive fraud risk assessment to build audit programs that respond to the risk of asset misappropriation fraud.
Product Details:
Copyright 2008
ISBN 978-0-470-12945-6
Hardcover, 211 pages
John Wiley & Sons Publishing
Table of Contents:
Chapter 1: Fraud Theory
Chapter 2: Fraud Audit
Chapter 3: Global Risk
Chapter 4: Fraud Risk Audit Program
Chapter 5: Fraud Data Mining
Chapter 6: Fraud In Expenditure
Chapter 7: Contract Fraud
Chapter 8: Bribery
Chapter 9: Travel Expense
Chapter 10: Payroll
Chapter 11: Revenue Fraud
Chapter 12: Asset
Chapter 13: Fraud Control Theory
Chapter 14: Fraud Audit Report
Chapter 15: Fraud Investigation For The Auditor