Fraud Risk Assessment: Building a Fraud Audit Program
- Item No. : 6161
- ISBN : 978-0-470-12945-6
- Publisher : John Wiley & Sons Inc.
- Publish Date : April 2008
- Authors : Leonard W. Vona
- Media : Hardcover
- Page count : 212
- Member Price : $77.95
- Non-Member Price : $77.95
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.