Fraud Auditing Using CAATT: A Manual for Auditors and Forensic Accountants to Detect Organizational Fraud...

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Shaun Aghili

Fraud Auditing Using CAATT

A Manual for Auditors and Forensic Accountants to Detect Organizational Fraud

Shaun Aghili

$242

Hardback

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English

CRC Press
06 May 2019

Management accounting & bookkeeping; Legal aspects of computing; Computer security

Series: Security, Audit and Leadership Series

This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEA® as a CAATT tool.

By: Shaun Aghili
Imprint: CRC Press
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 489g
ISBN: 9780367145613
ISBN 10: 0367145618
Series: Security, Audit and Leadership Series
Pages: 224
Publication Date: 06 May 2019
Audience: Professional and scholarly , Undergraduate
Format: Hardback
Publisher's Status: Active

Author Chapter 1 A Pedagogical Approach to Using This Manual Chapter 2 Compendium of CAATT-Based Audit Tests for the Detection of Asset Misappropriation (Cash and Inventory) Chapter 3 Asset Misappropriation II – Fraudulent Disbursements Chapter 4 Compendium of CAATT-Based Audit Tests for the Detection of Financial Statement Fraud Chapter 5 Compendium of CAATT-Based Audit Tests for the Detection of Corruption Chapter 6 CAATT in Fraud Auditing Chapter 7 Audit Test Manual for ACFE Fraud Tree Schemes Using IDEA® Chapter 8 Student Case Study Research and Oral Presentation Project Index

Shaun Aghili, DBA, CISSP-ISSMP, CISA, CIA, CCSA, CFSA, CGAP, CRMA, CFE, CMA A Management Associate professor and a veteran of the financial services industry, Dr. Aghili's academic research and professional interests revolve around internal audit, fraud prevention, and information systems assurance issues and considerations, especially within the financial services sector. Shaun Aghili's academic achievements include a doctorate degree in business administration (DBA), and the completion of a post-doctorate executive leadership training program through Cornell University. Dr. Aghili also maintains a total of ten professional designations in internal and information systems auditing, management accounting, fraud examination, and information systems security management. On a global scale, Dr. Aghili is among the very few academic members of the Institute of Internal Auditors (IIA) to hold five internal auditing designations.