This book discusses various common occupational and organizational
fraud schemes, based on the Association of Certified Fraud
Examiners (ACFE) fraud tree and assist fraud examiners and auditors
in correctly choosing the appropriate audit tests to uncover such
various fraud schemes. The book also includes information about
audit test red flags to watch out for, a list of recommended
controls to help prevent future fraud related incidents, as well as
step-by-step demonstrations of a number of common audit tests using
IDEA (R) as a CAATT tool.
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