This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEA(R) as a CAATT tool.
About the Author: Shaun Aghili, DBA, CISSP-ISSMP, CISA, CIA, CCSA, CFSA, CGAP, CRMA, CFE, CMA
A Management Associate professor and a veteran of the financial services industry, Dr.
Aghili's academic research and professional interests revolve around internal audit, fraud
prevention, and information systems assurance issues and considerations, especially
within the financial services sector.
Shaun Aghili's academic achievements include a doctorate degree in business
administration (DBA), and the completion of a post-doctorate executive leadership
training program through Cornell University.
Dr. Aghili also maintains a total of ten professional designations in internal and
information systems auditing, management accounting, fraud examination, and
information systems security management. On a global scale, Dr. Aghili is among the
very few academic members of the Institute of Internal Auditors (IIA) to hold five internal
auditing designations.
