Table of Contents:
“...: Increased reliance on
computers ; Developing CAATT's capabilities ; Integrated analysis and value-added audit ; Recognizing opportunities for CAATT's ; Developing
a fraud investigation plan -- Solving the data problem : Setting audit objectives ; Defining the information requirements ; Accessing data ; Data paths ; Data file attributes and structures ; Assessing data integrity ; Overview of the application system ; Overview of the data -- Understanding the data :
Computer analysis ; Analysis techniques ; Assessing the completeness of the data ; Expression/equation ; Gaps ; Statistical analysis ; Duplicates ; Sorting and indexing -- Overview of the data : Summarization ; Stratification ; Cross tabulation/pivot tables -- Working with the data : Aging ; Join/relation -- Analyzing trends in the data : Trend analysis ; Regression analysis ; Parallel simulation -- Known symptoms of fraud : Known and unknown symptoms ; Fraud in the payroll area ; Fraud in the purchasing area ; Symptoms of purchasing fraud -- Unknown symptoms of fraud (using digital analysis) : Data profiling ; Ratio / variance analysis ; Benford's law -- Automating the detection
process : Fraud applications or templates ; Fraud application development -- Verifying the results : Confirmation
letters ; Sampling ; Judgmental or directed sampling ; Statistical sampling ; Quality assurance ; Quality assurance methodology ; Preventive controls ; Detective controls ; Corrective controls ; Ensuring reliability ; Data analysis and prosecuting fraud -- Appendix
A. ...
”
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