Auditing Accounts Payable for Fraud (IIA handbook series)

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9780894134555: Auditing Accounts Payable for Fraud (IIA handbook series)
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This handbook is your guide to conducting an accounts payable fraud audit. It presents specific examples of accounts payable frauds, real-life tools useful in discovering fraud, and sample forms that are invaluable in controlling and documenting the audit process.

The author divides the text into four main sections: developing a strategy, organizing the data collection process, recognizing red flags, and using specialized statistical tools for the audit.

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About the Author:

David G. Banks, CIA, CFE, is Director-Internal Audit for Weirton Steel Corporation, an employee-owned integrated steel manufacturer. He has previously been the chief audit executive for Wheeling-Pittsburgh Steel Corporation and Northwest Savings Bank. He has assisted troubled manufacturing and financial firms in the areas of audit department development and fraud remediation.

Banks has conducted original research and published articles on the use of digital frequency analysis as a tool for fraud detection and financial control, particularly in the accounts payable area.

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David G. Banks
Published by The IIA Research Foundation (2001)
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