The software used should permit auditors to pose iterative questions of the data and examine the results before ... in the use of analysis software and in the auditora#39;s approach are vital since the same fraud can be manifested in many different forms. A specific computer technique may identify possible fraud in one case and completely miss it in the next case. Auditors and fraud investigators must endeavor to understand the data, to interact with it, and to test a variety of hypotheses.
|Title||:||Computer Aided Fraud Prevention and Detection|
|Publisher||:||John Wiley & Sons - 2009-03-17|