Kategoria BISAC: Business & Economics >> Auditing

The global marketplace can be risky business.

Get the knowledge and tools you need to get a competitive advantage in the global markets with The Anti-Corruption Handbook: How to Protect Your Business in the Global Marketplace.

Authoritative and timely, this essential guide equips you--whether you are an auditor, CFO, general counsel, internal auditor, compliance officer, or forensic accountant--to readily identify the signs of corruption and fraud in the global marketplace and successfully investigate it.

This practical guide presents a clear picture of the...

A one-of-a-kind resource walking you through one complete fraud investigation, from the original tip to conviction in court

Anatomy of a Fraud Investigation is an engrossing read and a valuable resource for fraud investigators, auditors, or anyone who suspects fraud may be occuring in their organizations and is unsure as to how to act. It details all phases of a fraud investigation from the first suspicion of fraud to the final judgment in court, through the eyes of a forensic accountant.

In each phase, the author provides insights based on his twenty-two years as a...

This guide explains the complex concepts of risk mathematics and gives auditors a confident, conceptual understanding of risk mathematics and the ability to spot mistakes. It introduces a series of ideas and terms about the mathematics of risk using accessible language and keeping formulae to a minimum.

Real case studies on Internet fraud written by real fraud examiners

Internet Fraud Casebook: The World Wide Web of Deceit is a one-of-a-kind collection of actual cases written by the fraud examiners who investigated them. These stories were hand-selected from hundreds of submissions and together form a comprehensive, enlightening and entertaining picture of the many types of Internet fraud in varied industries throughout the world.

• Each case outlines how the fraud was engineered, how it was investigated, and how perpetrators were brought to justice
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This report is an expanded version of Trade and Transport Facilitation: An Audit Methodology, published by the World Bank in April 2000. Its primary focus is on transport facilitation in developing countries. Understanding that each country has its own set of special characteristics including significant border entry and import points, this report provides an analytical approach complemented by practical suggestions on how to analyze findings and create effective remedial action plans.

When it comes to computer security, the role of auditors today has never been more crucial. Auditors must ensure that all computers, in particular those dealing with e-business, are secure. The only source for information on the combined areas of computer audit, control, and security, the IT Audit, Control, and Security describes the types of internal controls, security, and integrity procedures that management must build into its automated systems. This very timely book provides auditors with the guidance they need to ensure that their systems are secure from both internal and...

Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains...

A comprehensive look at financial statement fraud from the experts who actually investigated them

This collection of revealing case studies sheds clear insights into the dark corners of financial statement fraud.

• Includes cases submitted by fraud examiners across industries and throughout the world
• Fascinating cases hand-picked and edited by Joseph T. Wells, the founder and Chairman of the world's leading anti-fraud organization ? the Association of Certified Fraud Examiners (ACFE) ? and author of Corporate Fraud Handbook
• Outlines how each fraud was...

The Fraud Triangle: Fraudulent Executives, Complicit Auditors and Intolerable Public Injury by Allan Littman explains why so many huge executive frauds escape disclosure by the major professional auditing firms who supposedly guard the public against them. Early in the 20th century, the modern auditing profession began to suppress its original primary duty to detect and expose fraud in favor of providing more non-audit services to management. Partial reinstatement of the duty to detect fraud in 1989 still leaves gaps, and the auditors' duty to expose fraud they have detected remains...

A wealth of knowledge on internal auditing all in one place ... A must-read for corporate executives, IT staff, board members, security and auditing practitioners, and more.

This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contribute to the knowledge and advancement of not only the individual researcher or educator, but also of the profession. It is our belief that if research endeavors may be viewed as having stages of life, then the field of behavioral research in auditing is in its genesis. Almost twenty years ago, in speaking of the state of the art of psychology,...

William Pember Reeves' scholarly work of 1902 provides a full and candid account of radical and experimental laws in Australia and New Zealand. From the Anti-Chinese Acts of 1881 to the adoption of the women's franchise by the Commonwealth Parliament in Australia in 1902, the two volumes survey all noteworthy laws and statutes, addressing colonial questions of the time. Well-known for his history of New Zealand, The Long White Cloud (1898), the statesman Reeves (1857 1932) draws attention to admitted defects or failures in the laws without imposing his personal political views on the reader....

William Pember Reeves' scholarly work of 1902 provides a full and candid account of radical and experimental laws in Australia and New Zealand. From the Anti-Chinese Acts of 1881 to the adoption of the women's franchise by the Commonwealth Parliament in Australia in 1902, the two volumes survey all noteworthy laws and statutes, addressing colonial questions of the time. Well-known for his history of New Zealand, The Long White Cloud (1898), the statesman Reeves (1857 1932) draws attention to admitted defects or failures in the laws without imposing his personal political views on the reader....

A management toolkit to drive down the cost of errors, inefficiency, waste and rework in your organisation Any organization can run this 13-step Self-Assessment Audit to show objectively the real cost of doing things wrong, late or too often. It will work equally well whether your company uses and applies Total Quality principles and practices or not. The audit includes sample self-assessment forms, survey sheets, cost allocation forms and cost analysis checklists so you can get started right away. Overall it will: help focus managers and staff on the way your company does business and treats...

Ensure that payroll is punctual, accurate, secure and used effectively as a management tool Managing the payroll is often seen as a purely administrative function. But, aside from the legal and financial implications of payroll errors, payroll has significant implications for the organisation as a whole. So this 6-Step audit first of all ensures that your payroll: Meets all relevant legal requirements Is secure against the risk of mistakes and internal and external fraud Is managed efficiently and cost-effectively Is supplied with timely and accurate information about all employees Then it...

An invaluable tool equipping healthcare professionals, auditors, and investigators to detect every kind of healthcare fraud

According to private and public estimates, billions of dollars are lost per hour to healthcare waste, fraud, and abuse. A must-have reference for auditors, fraud investigators, and healthcare managers, Healthcare Fraud, Second Edition provides tips and techniques to help you spot--and prevent--the -red flags- of fraudulent activity within your organization. Eminently readable, it is your -go-to- resource, equipping you with the necessary skills to look...

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and...

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and...

This book is aimed at those with responsibilities for audit, risk and control - auditors of course - but also finance directors, audit committee members, project accountants, systems designers and other professionals too. Working under pressure, these people often need to take account of theory and best practice but strike a balance with the practical demands of their workplace. This book's practical emphasis on meeting the ever-changing needs of clients and auditees will benefit a wide audience by helping readers to: select a suitable, practical sampling approach appreciate the...