Fraud auditing using CAATT : a manual for auditors and forensic accountants to detect organizational fraud / Shaun Aghili

Author: Aghili, Shaun, 1962-
Published: Boca Raton, FL : CRC Press, [2019]
Physical Description: ix, 213 pages ; 25 cm.

Availability

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Series

Internal audit and IT audit

Contents

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.

Summary

Fraud Auditing Using CAATT deals with fraudulent disbursements, financial statement fraud, and corruption schemes. It presents a general discussion of Computer-Assisted Audit Tools and Techniques (CAATT) and step-by-step instructions on how to perform ten CAATT based audit tasks and tests using IDEA V.10. The final chapter outlines a "lab" exercise that the author assigns every semest in his own Fraud Examination course. -- Provided by publisher.

Subject(s)

ISBN

9780367145613 hardcover alkaline paper
0367145618 hardcover alkaline paper

Bibliography Note

Includes bibliographical references and index.

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