Fraud and fraud detection : (Record no. 21495)

MARC details
000 -LEADER
fixed length control field 07538cam a2200745 i 4500
001 - CONTROL NUMBER
control field ocn881387996
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20171031164930.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr |||||||||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140611s2014 nju o 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2014022943
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Language of cataloging eng
Description conventions rda
Transcribing agency DLC
Modifying agency OCLCF
-- N$T
-- EBLCP
-- YDXCP
-- DG1
-- DEBSZ
-- CDX
-- RECBK
-- TEFOD
-- VT2
-- DEBBG
019 ## -
-- 897480706
-- 908280500
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118779675
Qualifying information electronic bk.
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118779673
Qualifying information electronic bk.
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118779668
Qualifying information electronic bk.
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118779665
Qualifying information electronic bk.
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781118779651 (hardback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781118936764
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1118936760
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118779657
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118779651
028 01 - PUBLISHER NUMBER
Publisher number EB00588401
Source Recorded Books
029 1# - (OCLC)
OCLC library identifier DEBSZ
System control number 422929298
029 1# - (OCLC)
OCLC library identifier NZ1
System control number 15913243
029 1# - (OCLC)
OCLC library identifier CHVBK
System control number 334090954
029 1# - (OCLC)
OCLC library identifier CHBIS
System control number 010442262
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043625854
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043613462
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043396902
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)881387996
Canceled/invalid control number (OCoLC)897480706
-- (OCoLC)908280500
037 ## - SOURCE OF ACQUISITION
Stock number 56CECB8B-27A5-44B2-B57C-5109AD322C76
Source of stock number/acquisition OverDrive, Inc.
Note http://www.overdrive.com
042 ## - AUTHENTICATION CODE
Authentication code pcc
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HV6691
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 082000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 041000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 042000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 085000
Source bisacsh
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 658.4/73
Edition number 23
084 ## - OTHER CLASSIFICATION NUMBER
Classification number BUS001000
Source of number bisacsh
049 ## - LOCAL HOLDINGS (OCLC)
Holding library MAIN
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Gee, Sunder.
245 10 - TITLE STATEMENT
Title Fraud and fraud detection :
Remainder of title a data analytics approach /
Statement of responsibility, etc Sunder Gee.
264 #1 -
-- Hoboken :
-- Wiley,
-- 2014.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource.
336 ## -
-- text
-- rdacontent
337 ## -
-- computer
-- rdamedia
338 ## -
-- online resource
-- rdacarrier
490 0# - SERIES STATEMENT
Series statement Wiley corporate F&A series
500 ## - GENERAL NOTE
General note Includes index.
520 ## - SUMMARY, ETC.
Summary, etc "Detect fraud faster--no matter how well hidden--with IDEA automationFraud 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 to a demo version of IDEA, along with sample scripts that allow readers to immediately test the procedures from the book.Business systems' electronic databases have grown tremendously with the rise of big data, and will continue to increase at significant rates. Fraudulent transactions are easily hidden in these enormous datasets, but Fraud and Fraud Detection helps readers gain the data analytics skills that can bring these anomalies to light. Step-by-step instruction and practical advice provide the specific abilities that will enhance the audit and investigation process. Readers will learn to: Understand the different areas of fraud and their specific detection methods Identify anomalies and risk areas using computerized techniques Develop a step-by-step plan for detecting fraud through data analytics Utilize IDEA software to automate detection and identification procedures The delineation of detection techniques for each type of fraud makes this book a must-have for students and new fraud prevention professionals, and the step-by-step guidance to automation and complex analytics will prove useful for even experienced examiners. With datasets growing exponentially, increasing both the speed and sensitivity of detection helps fraud professionals stay ahead of the game. Fraud and Fraud Detection is a guide to more efficient, more effective fraud identification"--
-- Provided by publisher.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Machine generated contents note: Preface Acknowledgments Chapter 1: Introduction Defining Fraud Anomalies versus Fraud Types of Fraud Assess the Risk of Fraud Conclusion Notes Chapter 2: Fraud Detection Recognizing Fraud Data Mining versus Data Analysis and Analytics Data Analytic Software Anomalies versus Fraud within Data Fraudulent Data Inclusions and Deletions Conclusion Notes Chapter 3: The Data Analysis Cycle Evaluating and Analysis Obtaining Data Files File Format Types Preparation for Data Analysis Arranging and Organizing Data Conclusion Notes Chapter 4: Statistics and Sampling Descriptive Statistics Inferential Statistics Measures of Center Measure of Dispersion Measure of Variability Sampling Conclusion Notes Chapter 5: Data Analytical Tests Benford's Law Number Duplication Test (NDT) Z- Score Relative Size Factor Test (RSF) Same -- Same -- Same Test (SSS) Same -- Same -- Different Test (SSD) Even Amounts Conclusion Notes Chapter 6: Advanced Data Analytical Tests Correlation Trend Analysis GEL -- 1 and GEL -2 Conclusion Note Chapter 7: Skimming and Cash Larceny Skimming Cash Larceny Case Study Conclusion Chapter 8: Billing Schemes Data and Data Familiarization Benford's Law Tests Relative Size Factor Test Z-Score Even Dollar Amounts Same-Same-Same Test Same-Same-Different Test Payments without Purchase Orders Test Length of Time between Invoice and Payment Dates Test Search for Post Office Box Match Employee Address to Supplier Duplicate addresses in Vendor Master Payments to vendors not in Master Gap Detection of Cheque number sequences Conclusion Note Chapter 9: Cheque Tampering Schemes Electronic Payments Fraud Prevention Cheque Tampering Data Analytic Tests Conclusion Chapter 10: Payroll Fraud Data and Data Familiarization Data Analysis The Payroll Register Payroll Master and Commission Tests Conclusion Notes Chapter 11: Expense Reimbursement Schemes Data and Data Analysis Conclusion and Audit Trail Notes Chapter 12: Register Disbursement Schemes False Refunds and Adjustments False Voids Concealment Data Analytic Tests Conclusion Chapter 13: Non-Cash Misappropriations Types of Non-Cash Misappropriations Concealment of Non-Cash Misappropriations Data Analytics Conclusion Chapter 14: Corruption Bribery Tender Schemes Kickbacks, Illegal Gratuities and Extortion Conflict of Interest Data Analytic Tests Concealment Conclusion Chapter 15: Money Laundering The Money Laundering Process Other Money Transfer Systems and New Opportunities Audit Areas and Data Files Conclusion Notes Chapter 16: Zapper Fraud Point of Sales System Case Study Quantifying the Zapped Records Additional POS Data Files to Analyse Missing and Modified Bills The Mark-up Ratios Conclusions and Solutions Notes Chapter 17: Automation and IDEAScript Considerations for Automation Creating IDEAScripts Conclusion Chapter 18: Conclusion Financial Statement Fraud IDEA Features Demonstrated Projects Overview Data Analytics: Final Words Notes About the Companion Website About the Author Index .
588 ## -
-- Description based on print version record and CIP data provided by publisher.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fraud.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Managerial accounting.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Data mining.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS / Accounting / General.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Data mining.
Source of heading or term fast
-- (OCoLC)fst00887946
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fraud.
Source of heading or term fast
-- (OCoLC)fst00933786
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Managerial accounting.
Source of heading or term fast
-- (OCoLC)fst01007320
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Gee, Sunder.
Title Fraud and fraud detection
Place, publisher, and date of publication Hoboken : Wiley, 2014
International Standard Book Number 9781118779651
Record control number (DLC) 2014021352
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://dx.doi.org/10.1002/9781118936764">http://dx.doi.org/10.1002/9781118936764</a>
Public note Wiley Online Library
994 ## -
-- 92
-- DG1

No items available.

Powered by Koha