Fraud Risk Assessment: Building a Fraud Audit Program

Billions of dollars a year are lost to business fraud. Is your business next?

Times are changing. At one time, it was not directly an auditor's responsibility to detect fraud, and even professional standards avoided the word "fraud." Today, it is accepted that the auditor has an obligation to respond to the risk of fraud. In Fraud Risk Assessment: Building a Fraud Audit Program, author and industry expert Leonard Vona reveals a fraud audit approach that helps you answer the following questions within your own organization:

• Who may be committing fraud within my organization?
  
• What type of fraud should I be looking for?
  
• Should fraud be viewed as an inherent risk?
  
• How might fraud opportunity impact internal controls?
  
• How might fraud be concealed within our business systems?
  
• How can we incorporate the fraud theory into our audit approach?
  
• How should we use fraud auditing to detect fraud?

Anticipate the red flags of fraud before they appear. Fraud Risk Assessment: Building a Fraud Audit Program provides sound advice that auditors and accountants will find invaluable.

Order your copy today!

Format:  Hardcover, 212 pages, April 2008
Authors: John D. O'Gara
Item #:  978-0-470-12945-6
Price:     $65.00 (US)

Table of Contents:

Preface.
Chapter 1. Fraud Theory.
Chapter 2. Fraud Audit.
Chapter 3. Global Risk.
Chapter 4. Fraud Risk Audit Program.
Chapter 5. Fraud Data Mining.
Chapter 6. Fraud In Expenditure.
Chapter 7. Contract Fraud.
Chapter 8. Bribery.
Chapter 9. Travel Expense.
Chapter 10. Payroll.
Chapter 11. Revenue Fraud.
Chapter 12. Asset.
Chapter 13. Fraud Control Theory.
Chapter 14. Fraud Audit Report.
Chapter 15. Fraud Investigation For The Auditor.
Index.