Fraud and Fraud Detection. Gee Sunder

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      1

      Black’s Law Dictionary, “What Is FRAUD?,” accessed June 17, 2013, http://thelawdictionary.org/fraud-2.

      2

      Steve W. Albrecht et al., Fraud Examination, 4th ed. (Mason, OH: Cengage Learning, 2012).

      3

      “Association of Certified Fraud Examiners – 2012 Report to the Nations,” accessed June 17, 2013, www.acfe.com/rttn.aspx.

      4

1

Black’s Law Dictionary, “What Is FRAUD?,” accessed June 17, 2013, http://thelawdictionary.org/fraud-2.

2

Steve W. Albrecht et al., Fraud Examination, 4th ed. (Mason, OH: Cengage Learning, 2012).

3

“Association of Certified Fraud Examiners – 2012 Report to the Nations,” accessed June 17, 2013, www.acfe.com/rttn.aspx.

4

Ibid.

5

Andrew Valentine, “Case Study: Pro-Active Log Review Might Be a Good Idea,” Verizon Enterprise Solutions, accessed April 24, 2014, www.verizonenterprise.com/security/blog/index.xml?postid=1626.

6

Institute of Internal Auditors, the American Institute of Certified Public Accountants, and Association of Certified Fraud Examiners, Managing the Business Risk of Fraud: A Practical Guide, https://na.theiia.org/standards-guidance/Public%20Documents/fraud%20paper.pdf.

7

Financial Reporting Council, “FRC Prohibits the Use of Internal Audit Staff on the External Audit Team,” accessed July 2, 2013, www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/June/FRC-prohibits-the-use-of-internal-audit-staff-on-t.aspx?goback=%2Egde_107948_member_251979920.

8

U.S. Securities and Exchange Commission, “Final Rule: Management’s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports; Rel. No. 33-8238,” accessed June 30, 2013, www.sec.gov/rules/final/33-8238.htm.

9

“Association of Certified Fraud Examiners – 2012 Report to the Nations,” accessed June 17, 2013, www.acfe.com/rttn.aspx.

10

BusinessDictionary.com, “Data Mining,” accessed July 1, 2013, www.businessdictionary.com/definition/data-mining.html.

11

BusinessDictionary.com, “Data Analysis?,” accessed July 1, 2013, www.businessdictionary.com/definition/data-analysis.html.

12

Microsoft Office, “Access Database Software and Applications,” accessed July 13, 2013, http://office.microsoft.com/en-ca/access.

13

Microsoft Office, “Spreadsheet Software, Microsoft Excel,” accessed July 13, 2013, http://office.microsoft.com/en-ca/excel.

14

“ACL Compliance, Audit, Governance & Risk Software – Data Analytics and Cloud-Based GRC Management,” accessed July 13, 2013, www.acl.com.

15

“Arbutus Audit and Compliance Analytics, and Continuous Monitoring Solutions,” accessed July 13, 2013, www.arbutussoftware.com.

16

“IDEA–CaseWare International,” accessed July 13, 2013, www.caseware.com/products/idea.

17

“InformationActive.com – Data Analytics for Excel and SQL Databases,” accessed July 13, 2013, www.informationactive.com.

18

Richard Ainsworth, “Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology,” accessed November 20, 2013, http://taxblog.com/rainsworth/zappers-phantom-ware-a-global-demand-for-tax-fraud-technology.