DETECTING FRAUD in .NET

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19 Is the organization dependent on one or two key products or services, especially products or services that can quickly become obsolete Do other organizations have the ability to adapt more quickly to market swings 20 Do the footnotes contain information about dif cult-to-understand issues 21 Are there adequate disclosures in the footnotes 22 Are there questionable or suspicious factors relating to nancial results or operating characteristics
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4910 STRATEGIC FRAUD DETECTION
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The red- ag approach to fraud detection just described typically begins with an anomaly or indication that something is not right, such as anonymous tips, unusual nancial statement relationships, or control overrides The red ags observed provide predication that fraud may exist Management, auditors, or fraud examiners then investigate the indicators to determine whether the red ags observed represent real fraud or are being caused by other factors This approach can be viewed as an inductive method: it begins with anomalies brought to someone s attention or found proactively (without a speci c fraud in mind) and continues by researching additional events and data until it is determined that fraud may be causing the indicators Developments in technology and the widespread use of electronic databases to record transactions have made it possible to reverse the traditional red- ag approach; that is, focusing rst on speci c types of fraud and moving forward to determine whether indicators or red ags of those speci c frauds exist It is now possible to speci cally target different types of frauds, analyze entire populations, and proactively detect fraud before traditional indicators become egregious enough to be observed or predication exists This strategic approach to fraud detection is a proactive approach that targets industry- and company-speci c fraud anomalies and patterns and mines data for indicators of speci c fraud types Exhibit 492 describes the six steps involved in the strategic fraud detection model Step 1 Understand the Business Strategic fraud detection starts with an understanding of the business or unit being examined Because each business environment is different even within the same industry or rm strategic fraud detection is an analytical process The same fraud detection procedures cannot be applied generically to all businesses or even to different units of the same organization Rather than rely on generic fraud detection methods or generic queries, strategic fraud examiners must gain intimate knowledge of each speci c organization and its processes Having a detailed understanding of the business process underlies the entire strategic fraud detection process Understanding processes in an organization or unit is similar to the activities undertaken when performing business process reengineering Step 2 Identify Possible Frauds That Could Exist Once accountants feel con dent that they understand the business, they must determine what possible frauds could occur in the operation being examined This risk assessment step requires an understanding of the nature of different frauds, how they occur, and what symptoms they exhibit The fraud identi cation process begins by conceptually dividing the business unit into its individual functions For example, accountants might decide to focus directly on the manufacturing plant, the collections department, or the purchasing function In this step, people knowledgeable about the business functions (internal auditors, managers, security directors, etc) are interviewed Accountants ask questions such as: Who are the players What types of employees, vendors, or contractors are involved How do insiders and outsiders interact with each another What types of fraud could be committed against the company or on behalf of the company How could employees or management acting alone commit fraud How could vendors or customers acting alone commit fraud How could
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49 15
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Step 1: Understand the Business
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Step 2: Identify Possible Frauds That Could Exist
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Step 3: Catalog Possible Fraud Symptoms
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Step 5: Analyze Results
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Step 8 (optional): Automate Detection Procedures
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