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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...

What are the properties of a good financial reporting regime? There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. The first specifies some attributes of good reporting. A second approach is to focus on goals of society or of some specified individuals or groups. Looking to practice for guidance on defining and understanding the financial reporting regime is the third major approach. These three approaches--attributes, goals, and practice--are not mutually exclusive. It is unlikely that any one of them is entirely satisfactory by...

Most scholarship on intellectual property considers this law from the standpoint of law and economics. Under this conventional wisdom, intellectual property is simply a tool for promoting innovative products, from iPods to R2D2. In this highly original book Madhavi Sunder calls for a richer understanding of intellectual property law's effects on social and cultural life. Intellectual property does more than incentivize the production of more goods. This law fundamentally affects the ability of citizens to live a good life. Intellectual property law governs the abilities of human beings to...

Bill Sublette (1799-1845) led two lives. Renowned as a hardy mountain man, he ranged the Missouri, Big Horn, Yellowstone, and Sweetwater River country between 1823 and 1833 hunting beaver, fighting Indians, and unwittingly opening the West for settlers (he proved that wagons could be used effectively on the Oregon Trail). Financial success and silk hats, which strangled the fur trade, later forced him to a less adventuresome life in St. Louis as a gentleman farmer, businessman, and politician.

Not only did Sublette help develop the rendezvous system in the fur trade and blaze the...

Discover How Electronic Health Records Are Built to Drive the Next Generation of Healthcare Delivery

The increased role of IT in the healthcare sector has led to the coining of a new phrase -health informatics, - which deals with the use of IT for better healthcare services. Health informatics applications often involve maintaining the health records of individuals, in digital form, which is referred to as an Electronic Health Record (EHR). Building and implementing an EHR infrastructure requires an understanding of healthcare standards, coding systems, and frameworks. This...