Fraud and fraud detection : a data analytics approach

Author

• Gee, Sunder

Additional Author(s)

-

Publisher

Hoboken, New Jersey: John Wiley & Sons, Inc, 2015

Language

English

ISBN

9781118779651

Series

Subject(s)

• DATA MINING
• MANAGERIAL ACCOUNTING
• FRAUD

Notes

. . Index: p. 333-336

Abstract

Detect fraud faster-no matter how well hidden-with IDEA automation
Fraud and Fraud Detection takes an advanced approach to fraud management, providing step-by-step guidance on automating detection and forensics using CaseWare's IDEA software. The book begins by reviewing the major types of fraud, then details the specific computerized tests that can detect them. Readers will learn to use complex data analysis techniques, including automation scripts, allowing easier and more sensitive detection of anomalies that require further review. The companion website provides access to a demo version of IDEA, along with sample scripts that allow readers to immediately test the procedures from the book.
Business systems' electronic databases have grown tremendously with the rise of big data, and will continue to increase at significant rates. Fraudulent transactions are easily hidden in these enormous datasets, but Fraud and Fraud Detection helps readers gain the data analytics skills that can bring these anomalies to light. Step-by-step instruction and practical advice provide the specific abilities that will enhance the audit and investigation process. Readers will learn to:
• Understand the different areas of fraud and their specific detection methods
• Identify anomalies and risk areas using computerized techniques
• Develop a step-by-step plan for detecting fraud through data analytics
• Utilize IDEA software to automate detection and identification procedures
The delineation of detection techniques for each type of fraud makes this book a must-have for students and new fraud prevention professionals, and the step-by-step guidance to automation and complex analytics will prove useful for even experienced examiners. With datasets growing exponentially, increasing both the speed and sensitivity of detection helps fraud professionals stay ahead of the game. Fraud and Fraud Detection is a guide to more efficient, more effective fraud identification.

Physical Dimension

Number of Page(s)

xv, 336 p.

Dimension

26 cm.

Other Desc.

ill.

Summary / Review / Table of Content

Chapter 1 Introduction (pages 1–6)
Chapter 2 Fraud Detection (pages 7–15)
Chapter 3 The Data Analysis Cycle (pages 17–35)
Chapter 4 Statistics and Sampling (pages 37–65)
Chapter 5 Data Analytical Tests (pages 67–100)
Chapter 6 Advanced Data Analytical Tests (pages 101–122)
Chapter 7 Skimming and Cash Larceny (pages 123–132)
Chapter 8 Billing Schemes (pages 133–162)
Chapter 9 Check-Tampering Schemes (pages 163–171)
Chapter 10 Payroll Fraud (pages 173–196)
Chapter 11 Expense Reimbursement Schemes (pages 197–220)
Chapter 12 Register Disbursement Schemes (pages 221–233)
Chapter 13 Noncash Misappropriations (pages 235–241)
Chapter 14 Corruption (pages 243–251)
Chapter 15 Money Laundering (pages 253–259)
Chapter 16 Zapper Fraud (pages 261–302)
Chapter 17 Automation and IDEAScript (pages 303–317)
Chapter 18 Conclusion (pages 319–326)
About the Author (page 327)
About the Website (pages 329–331)
Index (pages 333–336)

Exemplar(s)

#	Accession No.	Call Number	Location	Status
1.	00374/17	658.473 Gee F	Library - 7th Floor	Available