Books

Benford's Law

Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection by Mark J. Nigrini, PhD. 

Author Mark Nigrini, a pioneer in forensic accounting, describes the mathematical foundations of Benford's Law in a way that is easily understood by accounting and other business-related professionals. He then shows many examples of authentic and accurate data that conformed to Benford's Law—and the fraudulent and invented numbers that did not.

 
 

 

Audit

Internal Auditing: An Integrated Approach (3rd Edition) by Richard Cascarino and Sandy van Esch

Covers the basic concepts, philosophy and principles underlying the practice of Internal Auditing, and the relationships between the internal auditor, management and the external auditor. This updated edition is recommended for students of Internal Auditing preparing for BCom, BCom Hons and BTech examinations and for the professional CIA examination of the Institute of Internal Auditors Inc.

 

 

 

Internal Audit Assurance: Governance, Risk and Control by Deepjee Singhal and Manish Pipalia

A comprehensive guide to internal audit planning including risk-based approaches and techniques. With case studies and examples using CAATs the authors provide readers from all level of audit insights into becoming trusted business advisors through the use of data analytics and enterprise risk management tactics.

 

 

 

 

Internal Auditing: Assurance & Advisory Services, Third Edition by Kurt R. Reding, PhD, CIA, CPA, CMA et. all

Written through the collaboration of educators and practitioners, this textbook serves as a cornerstone for internal audit education. It covers key fundamentals of internal auditing that can be applied in an ever-changing business world, serving as a reference and training tool for internal audit practitioners. It is accompanied supplementary resources containing case studies, The IIA’s Code of Ethics and International Standards for the Professional Practice of Internal Auditing, and the leading generalized audit software packages, including IDEA.

 

 Data Analytics for Internal Auditors by Richard E. Cascarino

The increasing need to continuously monitor and audit IT systems has created an imperative for the effective use of appropriate data mining tools. This book takes an auditor from a zero base to an ability to professionally analyze corporate data seeking anomalies.

 

 

 

 

 

 

Fraud

Corporate Fraud and Internal Control Workbook: A Framework for Prevention by Richard E. Cascarino

This companion, self-study workbook provides you with the invaluable opportunity to explore your understanding of the appropriateness of your corporate system's design of internal controls in fraud risk mitigation. Corporate Fraud and Internal Control Workbook equips you with the plans and strategies to deter, detect, and prove fraud utilizing your own in-house control mechanisms and systems of internal control. Filled with a wealth of practical learning exercises and information, this hands-on Workbook helps you understand and apply the proven principles found in Corporate Fraud and Internal Control.

 

Fraud and Fraud Detection: A Data Analytics Approach, by Sunder Gee

Fraud and Fraud Detection will help you reach the next phase in fraud mitigation so you can keep up with the latest challenges. You'll learn how to automatically apply key tests, including variability from the center, Benford's Law, the number duplication test, the relevant size factor test, and many more, to all the major types of fraud. Starting with how to identify important data sets and ending with implementing a well-designed, automated fraud detection plan, this book covers every step of the process.

 

 

Fraud Investigation Using IDEA by C. Stephen Turnbull

Fraud Investigation Using IDEA, illustrated throughout with dozens of screenshots and detailed examples of IDEA commands and functions, is the best resource available to IDEA users. The guidance provided will be highly useful to users of other tools as well.

 
 
 
 

Forensic Applications

Forensic and Investigative Accounting (6th Edition) by D. Larry Crumbley, Lester E. Heitger and G. Stevenson Smith

This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

 

 

Forensic Analystics: Methods and Techniques for Forensic Accounting Investigations by Mark J. Nigrini, PhD

With over 300 images, Forensic Analytics reviews and shows how twenty tests can be used to detect fraud, errors, or biases in your data. For each test, the original data is shown together with the steps needed to get to the final result. The tests are relevant to any kind or size organization, whether small or large, nonprofit, or government-related.

 

 

 

Forensic Accounting and Fraud Examination by Mary-Jo Kranacher, Richard A. Riley, Jr and Joseph T. Wells

Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life.

 

 

IDEA Data Analytics

Mastering IDEAScript: The Definitive Guide, by John Paul Mueller

Designed to help the complete novice develop the skills required to write applications using IDEAScript, this resource starts with simple topics, progressively working up to more complex areas. It helps you understand what automation can help you do and set reasonable goals for working with IDEAScript. Although basic familiarity with IDEA® Data Analysis is helpful in the use of this book's concepts, neither programming skills nor special equipment is required. Here, you'll find plain-English, easy-to-follow explanations to all your scripting questions.

 

CAAT Basics (Available in Japanese only), by Tetsuya Nakamura

Meant to help the most novice technology user, CAAT Basics uses 108 real world audit cases to explain, step by step, practical uses of data analytics software for auditors. The book explain the future of audit in terms of value added insights gained through analytics that are essential for auditors. Nakamura explains the basic concepts of CAATs and how they can be applied for beginner software users in a clear and concise way that can be easily understood.

 

 

 

Information Systems Auditing

Auditor's Guide to Information Systems Auditing by Richard Cascarino

With a complimentary student's version of the IDEA Data Analysis Software CD, Auditor's Guide to Information Systems Auditing empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls. The book presents an easy, practical guide for auditors that can be applied to all computing environments.