Data Analytics for Internal Auditors 1st Edition by Richard Cascarino – Ebook PDF Instant Download/Delivery: 9781315352510 ,1315352516
Full dowload Data Analytics for Internal Auditors 1st Edition after payment
Product details:
ISBN 10: 1315352516
ISBN 13: 9781315352510
Author: Richard Cascarino
There are many webinars and training courses on Data Analytics for Internal Auditors, but no handbook written from the practitioner’s viewpoint covering not only the need and the theory, but a practical hands-on approach to conducting Data Analytics. The spread of IT systems makes it necessary that auditors as well as management have the ability to examine high volumes of data and transactions to determine patterns and trends. The increasing need to continuously monitor and audit IT systems has created an imperative for the effective use of appropriate data mining tools. This book takes an auditor from a zero base to an ability to professionally analyze corporate data seeking anomalies.
Data Analytics for Internal Auditors 1st Edition Table of contents:
Chapter 1 Introduction to Data Analysis
Benefits to Audit
Data Classification
Audit Analytical Techniques
Data Modeling
Data Input Validation
Getting the Right Data for Analysis
Statistics
Chapter 2 Understanding Sampling
Population Sampling
Sampling Risk
General Advantages
Planning the Audit
Data Analysis Objectives
Characteristics of Populations
Population Variability and Probability Distributions
Binomial Distributions
Poisson Distribution
Continuous Probability Distributions
Normal Distribution
Uniform Distributions
Exponential Distribution
Central Tendency and Skewed Distributions
Population Characteristics
Chapter 3 Judgmental versus Statistical Sampling
Judgmental Sampling
The Statistical Approach
Sampling Methods
Calculation of Sample Sizes
Attribute Sampling Formula
Classic Variable Sampling Formula
PPS Sampling Formula
Selecting the Sample
Interpreting the Results
Nonparametric Testing
Confusing Judgmental and Statistical Sampling
Common Statistical Errors
Chapter 4 Probability Theory in Data Analysis
Probability Definitions
Classical Probability
Empirical Probability
Subjective Probability
Probability Multiplication
Conditional Probability
Bayes’ Theorem
Use in Audit Risk Evaluation
Other Uses
Financial Auditing
Overstatement of Assets
Probability Distributions
Chapter 5 Types of Evidence
Influencing Factors
Quantity Required
Reliability of Evidence
Relevance of Evidence
Management Assertions
Audit Procedures
Documenting the Audit Evidence
Working Papers
Working Paper Types
Contents of Permanent File
Contents of Current File
Selection
Client Background
Internal Control Descriptions
Audit Program
Results of Audit Tests
Audit Comment Worksheets
Report Planning Worksheets
Copy of the Audit Report
Follow-Up Program
Follow-Up of Prior Audit Findings
Audit Evaluation
Ongoing Concerns
Administrative/Correspondence
General Standards of Completion
Cross-Referencing
Tick Marks
Notes
Working Paper Review
General Review Considerations
Working Paper Retention/Security
Chapter 6 Population Analysis
Types of Data
Correspondence Analysis
Factor Analysis
Populations
Sampling Error
Central Tendency
Variation
Shape of Curve
Chapter 7 Correlations, Regressions, and Other Analyses
Quantitative Methods
Trend Analysis
Chi-Squared Tests
Correspondence Analysis
Cluster Analysis
Graphical Analysis
Correlation Analysis
Audit Use of Correlation Analysis
Learning Curves
Ratio and Regression Analysis
The Least Squares Regression Line
Audit Use of Regression Analysis
Linear Programming
Parametric Assumptions
Nonparametric Measurement
Kruskal-Wallis Analysis of Variance (ANOVA) Testing
Chapter 8 Conducting the Audit
Audit Planning
Risk Analysis
Determining Audit Objectives
Compliance Audits
Environmental Audits
Financial Audits
Performance and Operational Audits
Fraud Audits
Forensic Auditing
Quality Audits
Program Results Audits
IT Audits
Audits of Significant Balances and Classes of Transactions
Accounts Payable Audits
Accounts Receivable Audits
Payroll Audits
Banking Treasury Audits
Corporate Treasury Audits
Chapter 9 Obtaining Information from IT Systems for Analysis
Data Representation
Binary and Hexadecimal Data
Binary System
Hexadecimal System
ASCII and EBCDIC
Fixed-Length Data
Delimited Data
Variable-Length Data
Databases
Definition of Terms
Principals of Data Structures
Database Structuring Approaches
Sequential or Flat File Approach
Hierarchical Approach
Network Approach
Relational Model
Data Manipulation
Terminology
Big Data
The Download Process
Access to Data
Downloading Data
Data Verification
Obtaining Data from Printouts
Sanitization of Data
Documenting the Download
Chapter 10 Use of Computer-Assisted Audit Techniques
Use of CAATs
Standards of Evidence
Test Techniques
Embedded Audit Modules (SCARFs— System Control Audit Review Files)
CAATs for Data Analysis
Generalized Audit Software
Application- and Industry-Related Audit Software
Customized Audit Software
Information Retrieval Software
Utilities
Conventional Programming Languages
Common Problems
Audit Procedures
CAAT Use in Non-Computerized Areas
Getting Started
CAAT Usage
Finance and Banking
Government
Retail
Services and Distribution
Health Care
General Accounting Analyses
Chapter 11 Analysis of Big Data
Online Analytical Processing (OLAP)
Big Data Structures
Other Big Data Technologies
Hive
Statistical Analysis and Big Data
R
Chapter 12 Results Analysis and Validation
Implementation of the Audit Plan
Substantive Analytical Procedures
Validation
Data Selection Bias
Questionnaire Analysis
Use of Likert Scales in Data Analysis
Statistical Reliability Analysis
Chapter 13 Fraud Detection Using Data Analysis
Red Flags and Indicators
Pressure Sources
Changes in Behavior
General Personality Traits
Nature of Computer Fraud
Computer Fraud Protection
Cloud Computing
Information Fraud
Seeking Fraud Evidence
Chain of Custody
Starting the Process
Detecting e-Commerce Fraud
Business-to-Consumer (B2C)
Business-to-Business (B2B)
Fraud Detection in the Cloud
Planning the Fraud Analysis
Common Mistakes in Forensic Analysis
Chapter 14 Root Cause Analysis
Chapter 15 Data Analysis and Continuous Monitoring
Monitoring Tools
Software Vendors
Implementing Continuous Monitoring
Overcoming Negative Perceptions
Potential Benefits
Chapter 16 Continuous Auditing
Continuous Auditing as Opposed to Continuous Monitoring
Implementing Continuous Auditing
Structuring the Implementation
Perceived Downsides of Continuous Auditing
Actual Challenges
Obtaining Support
Maintaining the Support
Chapter 17 Financial Analysis
Analyzing Financial Data
Balance Sheet
Income Statement
Statement of Cash Flows
Creative Revenue Enhancements
Depreciation Assumptions
Extraordinary Gains and Losses
Use of Ratios
Horizontal Analysis
Vertical Analysis
DuPont Analysis
Subsidiary Ledgers
Accounts Payable Analysis and Reconciliation
Analysis of Duplicate Payments
Payments for Goods or Services Not Received
Financial Database Analysis
Achieving Appropriate Discounts
Analyzing Accounts Receivable
Chapter 18 Excel and Data Analysis
Excel Data Acquisition
Excel Functions
Excel Database Functions
Excel Financial Functions
Financial Analysis Using Excel
DuPont Analysis
Z Score Analysis
Graphing and Charting
ACL Add-On
Chapter 19 ACL and Data Analysis
Access to Data
Importing Data into ACL
Joining and Merging Tables
Starting the Analysis
Analysis Options
ACL Tools
ACL Scripts
ACL Script Editor
Script Recorder
Creating from a Table History
Creating from Log Entries
Exporting a Script
Copying from Another ACL Project
Continuous Monitoring/Auditing in ACL
Data Visualization
Chapter 20 IDEA and Data Analysis
CaseWare IDEA®
General Usage
Sampling
Excel
Access
Print Report and Adobe PDF Files
Text Files
Chapter 21 SAS and Data Analysis
Operating Environment
Importing and Analyzing Data
SAS Usage
SAS and Fraud Detection
Enterprise Case Management
Chapter 22 Analysis Reporting
Conventional Internal Audit Report Writing
Audit Reporting
General Audit Reporting and Follow-Up
Clear Writing Techniques
Subheadings
Basic Report Structures
Executive Summary
Background, Scope, and Objectives
Summary of Major Findings
Audit Opinion
Detailed Findings
Recommendations
The Technical Analytical Report
Polishing and Editing the Report
Distributing the Report
Following Up
Chapter 23 Data Visualization and Presentation
Communication Modes
Choosing Visuals for Impact
Non-Quantitative Visualization
Big Data Visualization
Using Visualizations
Choosing the Tool
Internal Audit Usage
Making Visualization Effective
Chapter 24 Conclusion
Where Are We Going?
What Stays the Same?
Skilling-Up for the Job
Specialists or Generalists
Centralized or Decentralized
Analytical Problems Now and in the Future
Getting Hold of the Data
Appendix 1 ACL Usage
Appendix 2 IDEA Usage
Appendix 3 Risk Assessment: A Working Example
Index
People also search for Data Analytics for Internal Auditors 1st Edition:
data analytics for internal auditors course
data analytics for internal auditors by richard e cascarino
ata analytics for internal auditors training
data analytics for internal auditors book
Reviews
There are no reviews yet.