Page 587 - ITGC_Audit Guides

GTAG — Table of Contents

Table of Contents

Foreword ................................................................................................................................................................................i
executive Summary ........................................................................................................................................................ii

introduction ...................................................................................................................................................................1
1.1 Definition of Fraud ............................................................................................................................................... 1
1.2 The IIA’s Fraud-related Standards ...................................................................................................................... 1
1.3 Using Technology to Prevent and Detect Fraud .................................................................................................. 1

it Fraud riSkS .................................................................................................................................................................... 2
2.1 IT Fraud Risk Assessments ................................................................................................................................... 2
2.2 Assessing Fraud Schemes ...................................................................................................................................... 5
2.3 IT Fraud Schemes ................................................................................................................................................. 5
Fraud detection uSing data analySiS ............................................................................................................ 9
3.1 Why Use Data Analysis for Fraud Detection ...................................................................................................... 9
3.2 Analytical Techniques for Fraud Detection ......................................................................................................... 9
3.3 Typical Types of Fraud Tests ................................................................................................................................ 9
3.4 Analyzing Full Data Populations ........................................................................................................................ 11
3.5 Fraud Prevention and Detection Program Strategies ......................................................................................... 11
3.6 Analyzing Data Using Internal and External Data Sources ............................................................................... 11
the cae’S role in addreSSing it Fraud ........................................................................................................... 16
4.1 The Audit Committee ........................................................................................................................................ 16
4.2 Twenty Questions the CAE Should Ask About Fraud ...................................................................................... 16
reFerenceS and reSourceS ...................................................................................................................................... 18

about the authorS ...................................................................................................................................................... 19