The use of audit software in fraud detection

Abstract

This paper describes techniques for detecting fraud, irregularities and unusual transactions in computer systems by the use of software. Normally the data would be transferred from the computer system in question to a separate system via the use of backup tapes or a data download. This allows the examination without arousing suspicion. The data are analysed to determine the overall characteristics and speciftc tests then carried out to identify unusual transactions, balances or items. The particular detail of examining purchases, payroll and some banking issues are covered together with describing some general techniques.

Citation

Williams, T. (1995), "The use of audit software in fraud detection", Journal of Financial Crime, Vol. 2 No. 4, pp. 305-310. https://doi.org/10.1108/eb025655