Fraud Risk Assessment: Building a Fraud Audit Program

By Leonard W. Vona, CFE, CPA

This book’s author is a CFE

This book's author is a CFE.

Image of green and ivory book titled Fraud Risk Assessment: Building a Fraud Audit Program
Fraud Risk Assessment: Building a Fraud Audit Program


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", 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", 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

This book's author is a CFE.
Label Value
ISBN 978-0-470-12945-6
Publisher John Wiley & Sons Publishing
Published Copyright 2008
Pages 211
Format Hardcover

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

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