Computer-aided fraud prevention and detection : (Record no. 181)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03856cam a2200361 a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 2008053433 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20151013135758.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 081219s2009 njua b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2008053433 |
| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER | |
| National bibliography number | GBA928586 |
| Source | bnb |
| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Record control number | 014932769 |
| Source | Uk |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780470392430 (cloth) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0470392436 (cloth) |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)ocn246887310 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| Modifying agency | BTCTA |
| -- | YDXCP |
| -- | C#P |
| -- | UKM |
| -- | CDX |
| -- | BWX |
| -- | KSU |
| -- | OMB |
| -- | BDX |
| -- | DLC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HV8079.F7 |
| Item number | C62 2009 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 364.4 |
| Edition number | 22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Coderre, David G. |
| 245 10 - TITLE STATEMENT | |
| Title | Computer-aided fraud prevention and detection : |
| Remainder of title | a step-by-step guide / |
| Statement of responsibility, etc. | David Coderre. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | Hoboken, N.J. : |
| Name of publisher, distributor, etc. | John Wiley & Sons, |
| Date of publication, distribution, etc. | c2009. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xviii, 280 p. : |
| Other physical details | ill. ; |
| Dimensions | 24 cm. + |
| Accompanying material | 1 CD-ROM (4 3/4 in.) |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references (p. 275-276) and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | What is fraud? : Fraud: a definition ; Why fraud happens ; Who is responsible for fraud detection? ; What is a fraud awareness program? ; What is a corporate fraud policy? -- Fraud prevention and detection : Detecting fraud ; Determining the exposure to fraud ; Assessing the risk that fraud is occurring (or will occur) ; External symptoms ; Identifying areas of high risk for fraud ; Looking at the exposures from the fraudster's perspective ; Approach 1: Control weaknesses ; Approach 2: Key fields ; Being alert to the symptoms of fraud ; Building programs to look for symptoms ; Investigating and reporting instances of fraud ; Implementing controls for fraud prevention -- Why use data analysis to detect fraud? : Increased reliance on computers ; Developing CAATT's capabilities ; Integrated analysis and value-added audit ; Recognizing opportunities for CAATT's ; Developing a fraud investigation plan -- Solving the data problem : Setting audit objectives ; Defining the information requirements ; Accessing data ; Data paths ; Data file attributes and structures ; Assessing data integrity ; Overview of the application system ; Overview of the data -- Understanding the data : Computer analysis ; Analysis techniques ; Assessing the completeness of the data ; Expression/equation ; Gaps ; Statistical analysis ; Duplicates ; Sorting and indexing -- Overview of the data : Summarization ; Stratification ; Cross tabulation/pivot tables -- Working with the data : Aging ; Join/relation -- Analyzing trends in the data : Trend analysis ; Regression analysis ; Parallel simulation -- Known symptoms of fraud : Known and unknown symptoms ; Fraud in the payroll area ; Fraud in the purchasing area ; Symptoms of purchasing fraud -- Unknown symptoms of fraud (using digital analysis) : Data profiling ; Ratio / variance analysis ; Benford's law -- Automating the detection process : Fraud applications or templates ; Fraud application development -- Verifying the results : Confirmationletters ; Sampling ; Judgmental or directed sampling ; Statistical sampling ; Quality assurance ; Quality assurance methodology ; Preventive controls ; Detective controls ; Corrective controls ; Ensuring reliability ; Data analysis and prosecuting fraud -- Appendix A. Fraud investigation plans : Insurance policies: too good to be true ; Paid by the numbers -- Appendix B. Application of CAATT's by functional area -- Appendix C. ACL installation process. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This thorough and highly readable guide is filled with authoritative tips, techniques, and advice on: what fraud is really costing your organisation; why use data analysis to detect fraud? How to assess the risk that fraud is occurring and automating your corporate fraud detection process. |
| 590 ## - LOCAL NOTE - Cataloguer & Date | |
| Local note | rpm 22/05/13 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans | |
| Local Note: Item Class | Loans |
| 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 | Fraud investigation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Fraud |
| General subdivision | Prevention. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Auditing, Internal |
| General subdivision | Data processing. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Monograph & others |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Total Holds | Full call number | Barcode | Date last seen | Bill Date | Koha item type | Collection code | Shelving location | Copy number |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | CBN ABEOKUTA BRANCH LIBRARY | CBN ABEOKUTA BRANCH LIBRARY | 04/02/2019 | 364.4 COD | 31008100754361 | 04/02/2019 | 04/02/2019 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN ABEOKUTA BRANCH LIBRARY | CBN ABEOKUTA BRANCH LIBRARY | 04/02/2019 | 364.4 COD | 31008100754247 | 04/02/2019 | 04/02/2019 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN AKURE BRANCH LIBRARY | CBN AKURE BRANCH LIBRARY | 25/07/2018 | 364.4 COD | 31008100367347 | 25/07/2018 | 25/07/2018 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN BAUCHI BRANCH LIBRARY | CBN BAUCHI BRANCH LIBRARY | 02/08/2018 | 364.4 COD | 31008100565122 | 02/08/2018 | 02/08/2018 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN BENIN BRANCH LIBRARY | CBN BENIN BRANCH LIBRARY | 16/08/2018 | 364.4 COD | 31008100578125 | 16/08/2018 | 16/08/2018 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN ENUGU BRANCH LIBRARY | CBN ENUGU BRANCH LIBRARY | 05/08/2019 | 364.4 COD | 31008100260518 | 05/08/2019 | 05/08/2019 | Monograph & others | Non-fiction | General Stacks | c. 1 | ||||||
| Dewey Decimal Classification | CBN HQ Library | CBN HQ Library | 13/10/2015 | 364.4 COD | 31008100010954 | 13/10/2015 | 13/10/2015 | Monograph & others | |||||||||
| Dewey Decimal Classification | CBN HQ Library | CBN HQ Library | 13/10/2015 | 364.4 COD | 31008100010962 | 13/10/2015 | 13/10/2015 | Monograph & others | |||||||||
| Dewey Decimal Classification | CBN IBADAN BRANCH LIBRARY | CBN IBADAN BRANCH LIBRARY | 06/12/2018 | 364.4 COD | 31008100736756 | 06/12/2018 | 06/12/2018 | Monograph & others | Non-fiction | General Stacks | c1 | ||||||
| Dewey Decimal Classification | CBN ILORIN BRANCH LIBRARY | CBN ILORIN BRANCH LIBRARY | 31/08/2018 | 364.4 COD | 31008100827423 | 31/08/2018 | 31/08/2018 | Monograph & others | Non-fiction | General Stacks | |||||||
| Dewey Decimal Classification | CBN KANO BRANCH LIBRARY | CBN KANO BRANCH LIBRARY | 28/06/2018 | 364.4 COD | 31008100658042 | 28/06/2018 | 28/06/2018 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN KATSINA BRANCH LIBRARY | CBN KATSINA BRANCH LIBRARY | 21/02/2019 | 364.4 COD | 31008100504493 | 21/02/2019 | 21/02/2019 | Monograph & others | Non-fiction | General Stacks | |||||||
| Dewey Decimal Classification | CBN LAGOS LAISON OFFICE LIBRARY | CBN LAGOS LAISON OFFICE LIBRARY | 02/05/2018 | 364.4 COD | 31008100685532 | 02/05/2018 | 02/05/2018 | Monograph & others | General Stacks | ||||||||
| Dewey Decimal Classification | CBN LAGOS LEARNING CENTRE LIBRARY | CBN LAGOS LEARNING CENTRE LIBRARY | 05/10/2018 | 364.4 COD | 31008100719216 | 05/10/2018 | 05/10/2018 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN MAIDUGURI BRANCH LIBRARY | CBN MAIDUGURI BRANCH LIBRARY | 06/02/2019 | 364.4 COD | 31008100440185 | 06/02/2019 | 06/02/2019 | Monograph & others | Non-fiction | General Stacks | c. 1 | ||||||
| Dewey Decimal Classification | CBN MAKURDI BRANCH LIBRARY | CBN MAKURDI BRANCH LIBRARY | 13/10/2015 | 364.4 COD | 31008100361886 | 15/04/2019 | 13/10/2015 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN MINNA BRANCH LIBRARY | CBN MINNA BRANCH LIBRARY | 20/07/2018 | 364.4 COD | 31008100589577 | 20/07/2018 | 20/07/2018 | Monograph & others | Non-fiction | General Stacks | C.1 | ||||||
| Dewey Decimal Classification | CBN OWERRI BRANCH LIBRARY | CBN OWERRI BRANCH LIBRARY | 13/07/2018 | 364.4 COD | 31008100539093 | 13/07/2018 | 13/07/2018 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN PORTHARCOURT BRANCH LIBRARY | CBN PORTHARCOURT BRANCH LIBRARY | 10/05/2018 | 364.4 COD | 31008100519137 | 10/05/2018 | 10/05/2018 | Monograph & others | Non-fiction | General Stacks | C.1 | ||||||
| Dewey Decimal Classification | CBN SOKOTO BRANCH LIBRARY | CBN SOKOTO BRANCH LIBRARY | 18/04/2018 | 364.4 COD | 31008100402938 | 18/04/2018 | 18/04/2018 | Monograph & others | Non-fiction | ||||||||
| Dewey Decimal Classification | CBN UYO BRANCH LIBRARY | CBN UYO BRANCH LIBRARY | 16/05/2018 | 364.4 COD | 31008100551346 | 16/05/2018 | 16/05/2018 | Monograph & others | Non-fiction | General Stacks | c.1 | ||||||
| Dewey Decimal Classification | CBN YOLA BRANCH LIBRARY | CBN YOLA BRANCH LIBRARY | 07/08/2018 | 364.4 COD | 31008100787114 | 07/08/2018 | 07/08/2018 | Monograph & others | c.1 |