Managing the Business Risk of Fraud
Using Sampling and Data Mining
Course Materials
Power Point Notes Pages (PDF)
Case Studies (Hikers 'R Us - PDF document)
Data File for Case Study-1 (Excel file 4.2 MB)
Sampling exercises (Excel file 1.2 MB)
Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field (Dr. Joseph Brazel, NCSU)
Managing the Business Risk of Fraud (AICPA/IIA/ACFE)
Audit Commander Software (Setup exe 4.5 MB)
RAT-STATS software (v2 2007) (Setup exe 16 MB)
Car Data (Excel 1.1 MB)
Journal Entry and Adult Care Home (Excel JE.xls)
Procurement Fraud Test Data (Excel POData.zip - 29 MB)
You Tube Videos
Embezzlement grows as the economy declines
60 Minutes - Scott Pelley World of Trouble
Medicare Fraud in South Florida