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The second edition of Fraud Detection: A Revealing Look at Fraud by David G. Coderre reinforces this book's reputation as a must-have item for auditors and fraud investigators. The original edition first appeared in 1999, and soon became a classic. Coderre's step-by-step approach to using data analysis tools, supplemented by more than 60 lively case studies, has been read and appreciated by thousands of auditors. Cases examined include: * Employee scams such as theft of inventory, forged checks, diversion of cash payments, abuse of expense accounts, and incorrect hours worked. * Computer-based frauds and errors such as "ghost" employees, phony vendors, non-existent phone services, and incorrect costing routines. * Management-level schemes including phony insurance policies, kickbacks, bid rigging, and violations of signing authority. Coderre is particularly strong and compelling on the subject of ratio analysis and related digital analysis techniques for detecting what he calls "known and unknown symptoms of fraud" -- subtle anomalies that can help identify a fraud in its early stages. This second edition, published by Ekaros Analytical, reflects nearly five years of additional fraud investigation experience, with revised and expanded text and new features. * New and revised case studies including expanded emphasis on the challenges of data access, data integrity, and sampling. * Examples now illustrated using IDEA, ACL, and Excel software. * A new appendix showing the use of the Fraud Investigation Plan. * Review of the impact of Sarbanes-Oxley and new audit standards.
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David Coderre is a recognized expert on audit software and analytical techniques. He has more than two decades of experience in teaching, consulting, and daily audit work in public and private organizations. He has consulted and lectured in a number of countries including Canada, Indonesia, Thailand, and Mexico. In addition to Fraud Detection, Mr. Coderre is the author of CAATTs and Other BEASTs for Auditors (3rd edition released by Ekaros Analytical 2005), and the Fraud Toolkit for ACL (released 2001 by Global Audit Publications).
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Book Description Ekaros Analytical Inc., 2004. Paperback. Condition: New. Never used!. Seller Inventory # P110973181273
Book Description Ekaros Analytical Inc., 2004. Condition: New. book. Seller Inventory # M0973181273