Internal Control and Fraud Detection

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9781906403621: Internal Control and Fraud Detection
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In today’s turbulent business world the importance of controls within a business and the subsequent prevention of fraud have never been more important. The increasing dependence on IT systems used in business means that new opportunities exist for fraud and the systems, both internal controls and testing, to detect these criminal actions have become essential for any business, irrespective of size.

This book covers such areas as the internal control and internal audit function and the careful audit of financial statements. Statistical sampling used to test existing and new controls is also included, along with essential fraud prevention methods and systems, as well as new and existing methods of fraud detection and the new types of forensic accounting used to support and verify existing systems.

The book is written in a non-technical way to enable both accountants and managers to comprehend the potential problems and the systems to detect weaknesses and to take the necessary steps to prevent fraud within their businesses.

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About the Author:

Jae K. Shim is Professor of Business Administration at California State University, Long Beach, and a consultant for over twenty years. He is also president of the National Business Review Foundation.

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Jae K. Shim
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