Fraud Books

Internal Audit: Efficiency through Automation is recognized as a classic reference work for auditors. It teaches auditors about the state of the art in computer-aid audit techniques, with practical guidelines on how to get needed data, overcome organizational roadblocks, and build data analysis skills.

Internal Audit includes 40 cases drawn from the author's decades of internal audit experience.

Available from publisher (John Wiley and Sons) or Amazon.com

Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide details an automated approach to using data analysis techniques to prevent and detect fraud. New and revised case studies include an expanded emphasis on the challenges of data access, data integrity and sampling. Examples are illustrated using ACL and other software.

Advanced techniques help auditors to detect both known and unknown symptoms of fraud in the data. From Ratio analysis, data profiling and Benford's Law to more than 60 lively cases, this book is a must read for auditors and fraud investigators.

The text includes an Educational version of ACL software as well as data files allowing you to practices the techniques described in the book.

Available (Spring 2009) - from publisher (John Wiley and Sons) or Amazon.com

Fraud Analysis Techniques Using ACL provides any ACL user, from novice to expert, with the scripts and background knowledge to unleash the full power of ACL against fraud. The text includes a CD with 36 ACL scripts specifically designed to detect possible fraud. Within minutes, you will be running efficient, customizable tests including: expanded versions of the standard ACL Gaps and Duplicates commands; Ratio testing for frequently occurring names, codes, addresses or amounts; Digit frequency testing using Benford's Law; and much more!

The text includes a self-study guide to developing ACL applications with step by step instructions and exercises to take experienced ACL users to the next level. The text also includes a CD with useful utility scripts to perform analysis not possible without advanced programming – such as running totals.

The text also includes an Educational version of ACL software and data files; allowing users to practice and perfect their analysis skills.

Available (Spring 2009) – from publisher (John Wiley and Sons) or Amazon.com