Fraud Risk Assessment: Building a Fraud Audit Program
by Leonard W. Vona
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Book Summary Information
Author: Leonard W. VonaEdition: Hardcover
Audio: English (Original Language); English (Unknown); English (Published)
Published: 2008-04-25
ISBN: 047012945X
Number of pages: 212
Publisher: Wiley
Book Reviews of Fraud Risk Assessment: Building a Fraud Audit Program
Book Review: Anders VP Internal Audit
Summary: 4 Stars
Well structured and well researched book. It has given great help when designing my audit plans.
Summary of Fraud Risk Assessment: Building a Fraud Audit Program
Praise forFraud Risk Assessment
Building a Fraud Audit Program
"This book is a must for every Chief Audit Executive and every internal audit library. The book details how CAEs can incorporate fraud risk assessments into their strategic plans as well as explaining to the staff levels how to audit for fraud in specific high exposure areas such as travel, contracts, and expenditures. It is easy to follow and provides an excellent blueprint."
-Joel Kramer, CPA, Managing Director, Internal Audit Division
MIS Training Institute
"Fraud Risk Assessment presents a straightforward discourse on fraud. Mr. Vona's seamless approach to fraud investigation provides in-house examiners and accounting and legal professionals with critical guidance to develop fraud detection plans and to assess and minimize risk. A thorough review of this book is vital for any professional involved in the prevention, detection or prosecution of fraud."
-Bonnie S. Baker, Attorney, Deily, Mooney & Glastetter, LLP
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:
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Who may be committing fraud within my organization?
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What type of fraud should I be looking for?
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Should fraud be viewed as an inherent risk?
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How might fraud opportunity impact internal controls?
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How might fraud be concealed within our business systems?
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How can we incorporate the fraud theory into our audit approach?
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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.
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