Fraud Data Analytics Methodology: The Fraud Scenario Approach to Uncovering Fraud in Core Business Systems (Hardcover)

Preface ix

Acknowledgments xi

Chapter 1: Introduction to Fraud Data Analytics 1

Chapter 2: Fraud Scenario Identification 17

Chapter 3: Data Analytics Strategies for Fraud Detection 41

Chapter 4: How to Build a Fraud Data Analytics Plan 81

Chapter 5: Data Analytics in the Fraud Audit 109

Chapter 6: Fraud Data Analytics for Shell Companies 127

Chapter 7: Fraud Data Analytics for Fraudulent Disbursements 149

Chapter 8: Fraud Data Analytics for Payroll Fraud 183

Chapter 9: Fraud Data Analytics for Company Credit Cards 205

Chapter 10: Fraud Data Analytics for Theft of Revenue and Cash Receipts 227

Chapter 11: Fraud Data Analytics for Corruption Occurring in the Procurement Process 247

Chapter 12: Corruption Committed by the Company 269

Chapter 13: Fraud Data Analytics for Financial Statements 285

Chapter 14: Fraud Data Analytics for Revenue and Accounts Receivable Misstatement 311

Chapter 15: Fraud Data Analytics for Journal Entries 333

Appendix A: Data Mining Audit Program for Shell Companies 349

About the Author 363

Index 365