In today’s business environment, productivity increase is required from every part of the company. Fortunately the needs for an increased efficiency can be solved with data analysis. As IT is constantly growing, there will be more and more Computer aided fraud.
However modern software and computer assisted tools help auditors do their job better by focusing on areas that pause the greatest threats. Computer-aided tools however are not only used by auditors or fraud investigators. One great advantage of using audit software is being able to develop custom best practices for the audit of various business processes. Chapter 3 of David Coderre’s Computer-aided fraud shows how we can use computer-assisted techniques to detect fraud.