Читать книгу Fraud and Fraud Detection - Gee Sunder - Страница 14

Fraud occurs in any organization as it is not possible to invoke the level of control needed to eliminate fraud. If there are too many restrictions or controls in place, those restrictions prevent employees from doing their jobs properly.

As auditors or investigators, we can only test for red flags of fraud. Data analytical software can assist us in sifting through all the transactions to flag anomalies. Being able to recognize fraud may allow us to further refine our tests to reduce the number of anomalies to investigate.

Before we can perform data analytics, we must understand the data analysis cycle and know how to obtain the electronic data files for our audit or analysis. We must ensure that the data is usable, complete, and accurate.