Computer-Aided Fraud Prevention & Detection: A Step-by-Step Guide



With an increasing number of crimes now committed using computers and computer networks, business professionals need to be well versed in the technical and legal issues related to digital evidence.

Written as a guide for every professional responsible for accessing data and using data-extraction and analysis software to detect and deter fraud and wasteful practices, "Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide" presents in-depth coverage for using data analysis as part of an ongoing organizational campaign to detect and prevent fraud. This essential guide includes more than sixty case studies providing hard-to-find implementation guidance for harnessing the power of the computer and data analysis to spot fraud.

This book contains a thorough discussion of:

  • Audit software tools
  • Approaches to assist in identify the highest of high risk fraud
  • Techniques for the development of analyses to look for fraud hidden in the data
  • Recognizing opportunities for CAATTs

Product Details

ISBN 978-0-470-39243-0
Hardcover, 280 PAGES

Table of Contents:

  • Chapter 1: What Is Fraud?
  • Chapter 2: Fraud Prevention and Detection
  • Chapter 3: Why Use Data Analysis to Detect Fraud?
  • Chapter 4: Solving the Data Problem
  • Chapter 5: Understanding the Data
  • Chapter 6: Overview of the Data
  • Chapter 7: Working with the Data
  • Chapter 8: Analyzing Trends in the Data
  • Chapter 9: Known Symptoms of Fraud
  • Chapter 10: Unknown Symptoms of Fraud
  • Chapter 11: Automating the Detection Process
  • Chapter 12: Verifying the Results
  • Appendix 1: Fraud Investigation Plans
  • Appendix 2: Application of CAATTs by Functional Area
  • Appendix 3: ACL Installation Process