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Ch 27: Fraud detection and prevention (Information technology fraud…
Ch 27: Fraud detection and prevention
Understanding and recognizing fraud
Public accountings role in fraud detection
Red flags: fraud detection signs for internal auditors
Not enough emphasis is placed on potential fraud issues in audit findings
Fraud concerns often receive inadequate support from management
Too much trust is placed in auditees
Auditor's sometimes fail to focus on high risk-fraud areas
There is an unwillingness to look for fraud
Fraud investigations for internal auditors
Establish responsibility and intent
Prove the audit investigate methids used
Prove the loss
Fraud detection and internal auditor
Information technology fraud prevention processes
Computer security and confidentiality fraud matters
Information theft through USB devices
Illegal use of software
Information theft or other data avusd computer fraud
Improper personeel use of IT resources
Emblezzment or unauthorized electronic fund transfers
Internet access issues
IIA tandarss for detecting and investigating fraud