Gathering Evidence with CAATS

1
Gathering Evidence with CAATS
Review of the Materials and Articles Assigned
2
Computer-Assisted Techniques for Fraud Detection
David Coderre

• Audit can be extended to 100 verification.
• Examples
• comparing employee addresses with vendor
  addresses
• searching for duplicate check numbers
• searching for vendors with post office boxes
  for addresses
• analyzing the sequence of all transactions to
  identify missing checks or invoices
• finding several vendors with the same mailing
  address and
• sorting payments to identify transactions that
  fall just under financial control

3
Building a Better Toolbox
Kenneth P. Pyzik

• What are the noted "toolbox" benefits?
• How does it work?
• What are examples of actual procedures