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Home arrow Business & Finance arrow Fraud and fraud detection

A short course of lectures
«Fraud and fraud detection»





Regular Salary PaymentsMEASURES OF CENTERSEVEN. Skimming and Cash LarcenyData FamiliarizationPayments on Last Day of the MonthFile PreparationQUANTIFYING THE ZAPPED RECORDSNonstatistical Sampling MethodsELECTRONIC PAYMENTS FRAUD PREVENTIONPayroll Master File TestsRELATIVE SIZE FACTOR TESTPrefaceAudit and InvestigativeData Analytical TestsDocumenting the ResultsCompanion Website IDEAScriptsDATA AND DATA FAMILIARIZATIONPERFORMING THE AUDIT BENFORD'S LAWQuarterly ReconciliationDetermine Whether IDEA Is AppropriateDeviations from the MeanData RequirementsMonthly ReconciliationSoftware and TechnologyTraveled Overnight with Both Flight and Accommodation ChargesDATA ANALYTICS: FINAL WORDSChoice of Sampling MethodsMATCH EMPLOYEE ADDRESS TO SUPPLIERTWO. Fraud DetectionDESCRIPTIVE STATISTICSData FilesComparing Regular Salary Payments with Other Payment TypesKICKBACKS, ILLEGAL GRATUITIES, AND EXTORTIONTender AnalysisUnderbilling SchemesPROJECTS OVERVIEWData Familiarization StepsFILE FORMAT TYPESAudit ObjectivesObtaining ChecksThe Placement StageCONCEALMENT OF NONCASH MISAPPROPRIATIONSForewordTraveled Overnight with Flight but No Accommodation ChargesSame Day Traveled with Flight ChargesDATA ANALYTICAL TESTSNonsampling RiskIDEA ImportZ-SCOREEven Amounts TestsDATA ANALYTICSSame-Same-Different TestTHE PAYROLL REGISTEROverbilling SchemesARRANGING AND ORGANIZING DATAThe Standard DeviationThe Layering StageConcealing the DeedSEVENTEEN. Automation and IDEAScriptUsage Considerations of Benford's LawFALSE VOIDSBRIBERYDays TraveledDATA ANALYSISSIX. Advanced Data Analytical TestsTREND ANALYSISGEL-2DATA ANALYTICAL TESTSSigning Incentive Plan PaymentsData FamiliarizationTHE MARKUP RATIOSFIFTEEN. Money LaunderingPAYMENTS WITHOUT PURCHASE ORDERS TESTTravel Outside of the Country TestNINE. Check-Tampering SchemesCONFLICT OF INTERESTGEL-1CONSIDERATIONS FOR AUTOMATIONOther Data Analytical TestsTHREE. The Data Analysis CycleHOW THIS BOOK IS ORGANIZEDSEARCH FOR POST OFFICE BOXCONCEALMENTThe PayeeDuplicate Key DetectionAUDIT AREAS AND DATA FILESDATA ANALYTICAL TESTSFOURTEEN. CorruptionFALSE REFUNDS AND ADJUSTMENTSTYPES OF FRAUDFOUR. Statistics and SamplingRELATIVE SIZE FACTOR TESTSame-Same-Same TestsNUMBER DUPLICATION TESTSKIMMINGOvertime Wages PaymentsOther Potential TestsCORRELATIONGap DetectionHigh Number of PaymentsMEASURE OF VARIABILITYPAYMENTS TO VENDORS NOT IN MASTERTesting the Payroll Register File against Other Data FilesEVEN DOLLAR AMOUNTSINFERENTIAL STATISTICSUsing Benford's Law in IDEAPREPARATION FOR DATA ANALYSISTop Record ExtractionsFIVE. Data Analytical TestsSame Day Traveled with Both Flight and Accommodation ChargesFalsifying Inventory RecordsThe VarianceDATA AND DATA ANALYSISADDITIONAL POS DATA FILES TO ANALYZEObtaining an Authorized SignatureOther Analytical TestsEIGHT. Billing SchemesDATA AND DATA FAMILIARIZATIONCHECK TAMPERINGComparison Based on Audit UnitMEASURE OF DISPERSIONCREATING IDEASCRIPTSPayroll Register TestsProprietary InformationTHE MONEY-LAUNDERING PROCESSDATA ANALYTICAL SOFTWAREDUPLICATE ADDRESSES IN VENDOR MASTEROther Data Analytical TestsStandard Deviation of a Population versus Standard Deviation of a SampleThe Mean DeviationANOMALIES VERSUS FRAUDVisual Script versus IDEAScriptCASH LARCENYPurchase CardsGEL-1 AND GEL-2SAME-SAME-SAME TESTCoupon TestsOTHER MONEY TRANSFER SYSTEMS AND NEW OPPORTUNITIESOverstated Expense ReimbursementsObtain Test FilesNonstatistical SamplingFRAUDULENT DATA INCLUSIONS AND DELETIONSBENFORD'S LAW TESTSDaily Averages TestsAfter ImportTWELVE. Register Disbursement SchemesAbout the AuthorEVEN AMOUNTSSIXTEEN. Zapper FraudThe Integration StageUnconcealed MisappropriationsProbability Proportional-to-Size Sampling (PPS)Attribute SamplingTop-10 Flight Charges with No Accommodation Charge and Traveled OvernightSampling RiskDATA MINING VERSUS DATA ANALYSIS AND ANALYTICSBackup Data AnalysisSAME-SAME-SAME TESTDiscovery SamplingCommission Payment TestsFictitious Expense ReimbursementsPAYROLL MASTER AND COMMISSION TESTSOBTAINING DATA FILESTransfer of AssetsStatistical Sampling MethodsIDEA FEATURES DEMONSTRATEDSame Day Traveled with Accommodation ChargesThe equation instructs IDEA to extract any record where the payment type fieldVoid TestsPivot Table ViewAnalyzing Files by Payment TypeSAME-SAME-DIFFERENT TESTFalsifying Sales or Purchase RecordsTEN. Payroll FraudTYPES OF NONCASH MISAPPROPRIATIONSData Analytical TestsCASE STUDYPOINT-OF-SALES SYSTEM CASE STUDYCleaning Up the DataStatistical SamplingZ-Score TestsLENGTH OF TIME BETWEEN INVOICE AND PAYMENT DATES TESTASSESS THE RISK OF FRAUDClassical Variables Sampling (CVS)EVALUATION AND ANALYSISTENDER SCHEMESRelative Size Factor TestRECOGNIZING FRAUDMultiple ReimbursementsELEVEN. Expense Reimbursement SchemesMischaracterized Expense ReimbursementsMisuse and AbuseSAME-SAME-DIFFERENT TESTTHIRTEEN. Noncash MisappropriationsSAMPLINGZ-SCOREGAP DETECTION OF CHECK NUMBER SEQUENCESMISSING AND MODIFIED BILLSSampling Is Not EnoughBlank Contents in the Last-Name FieldCONCEALMENTANOMALIES VERSUS FRAUD WITHIN DATA
 
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