Computer-based Proactive Fraud Auditing Tools

摘要

Deterrence and detection of fraud has been a concern for a long time, but the collapse of Enron created a new era of concern over the detection of fraud. Fraud auditors have been slow to acknowledge the importance of the numerous computerized fraud detection tools, some of which were developed specifically for fraud investigation, and many which are multi-purpose tools. We have become concerned about the lack of use of the best tools available for fraud auditing. In this paper, we present an extensive number of computerized tools available to fraud auditors, an analysis of the tools currently used by fraud auditors based upon an e-mail survey, and our recommendations for the best tools to use in each of the three phases of fraud auditing based upon our model presented herein.