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Not only are assurance providers being asked to become more efficient andeffective in performing this critical role but expectations are heightened to also assess the risk of fraud intheir organizations – a challenge that is amplified by declining or, at best, flat budgets, increasingcomplexities around regulatory compliance and fewer staff.For more than 20 years, ACL Services, Ltd. It has also increased management’s expectations of fraudexaminers and other assurance providers to be more vigilant and more proactive in the early identification– if not prevention – of fraud. Thismodel helps do that,addressing not only thetechnology but also the peopleand processes that are criticalto success."Dave Coderre,President of CAATS, & leading author(“Computer-Aided Fraud Detection &Prevention: A Step-by-Step Guide”)I NTRO DUCTI O NToday’s business climate has heightened overall awareness of occupational fraud and abuse and itsimpact on organizations of all types and sizes.
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The auditprofession understands thevalue of analytic technologybut thus far has lacked a clearroadmap that outlined thesteps required to integrate itinto their audit processes. "The ACL Audit AnalyticCapability Model provides thekind of practical guidancemany organizations arelooking for today. WHITE PAPERThe ACL Audit Analytic Capability Model:Leveraging analytics in the fight against fraudĬO NTE NTSINTRODUCTION.