Fraud Auditing Using CAATT: A Manual for Auditors and Forensic Accountants to Detect Organizational Fraud

by Shaun Aghili

Overview

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® as a CAATT tool.

Product Details

ISBN-13:	9781032401553
Publisher:	CRC Press
Publication date:	08/29/2022
Series:	Security, Audit and Leadership Series
Pages:	224
Product dimensions:	6.12(w) x 9.19(h) x (d)

About the Author

Shaun Aghili, DBA, CISSP-ISSMP, CISA, CIA, CCSA, CFSA, CGAP, CRMA, CFE, CMA

A Management Associate professor and a veteran of the financial services industry, Dr.

Aghili's academic research and professional interests revolve around internal audit, fraud

prevention, and information systems assurance issues and considerations, especially

within the financial services sector.

Shaun Aghili's academic achievements include a doctorate degree in business

administration (DBA), and the completion of a post-doctorate executive leadership

training program through Cornell University.

Dr. Aghili also maintains a total of ten professional designations in internal and

information systems auditing, management accounting, fraud examination, and

information systems security management. On a global scale, Dr. Aghili is among the

very few academic members of the Institute of Internal Auditors (IIA) to hold five internal

auditing designations.

Table of Contents

Author

Chapter 1 A Pedagogical Approach to Using This Manual

Chapter 2 Compendium of CAATT-Based Audit Tests for the Detection of Asset Misappropriation (Cash and Inventory)

Chapter 3 Asset Misappropriation II – Fraudulent Disbursements

Chapter 4 Compendium of CAATT-Based Audit Tests for the Detection of Financial Statement Fraud

Chapter 5 Compendium of CAATT-Based Audit Tests for the Detection of Corruption

Chapter 6 CAATT in Fraud Auditing

Chapter 7 Audit Test Manual for ACFE Fraud Tree Schemes Using IDEA^®

Chapter 8 Student Case Study Research and Oral Presentation Project

Index