| Fin Audit<=
/td>
| http://www.google.com/search?q=3D.xls+Financial+Statem=
ent+Reporting+Ratios+Fraud+Risk+Scoring+Matrix&hl=3Den&start=3D0&am=
p;sa=3DN |
| IS Audit |
http://video.google.com/videosearch?q=3DIS+Audit&h=
l=3Den |
|
| 6.
Fraud Risk Assessment at the Audit Level |
|
|
| -
fraud scheme approach |
|
|
| -
the fraud opportunity approach |
|
|
| -
the red flags of fraud |
|
|
| -
techniques for assessing the risk of fraud |
|
|
| -
linking internal controls to fraud risks |
|
|
| -
linking the audit response to fraud risks |
|
|
| -
business risk factors |
|
|
| -
building the risk matrix |
|
|
| -
individual and aggregate fraud risks |
|
|
| =
|
| 7. Financial Statement
Fraud |
|
|
| -
the revenue cycle |
|
|
| --
revenue fraud |
|
|
| --
early recognition schemes |
|
|
| --
journal-entry revenue |
|
|
| -- reserves |
|
| -
inventory fraud schemes |
|
|
| -
expenditure fraud schemes |
|
|
| -
recent major frauds: lessons learned |
|
|
| =
|
| 8.
Misappropriation of Assets |
|
|
| -
purchasing fraud |
|
|
| -
disbursement fraud |
|
|
| -
accounts payable fraud |
|
|
| -
payroll fraud |
|
|
| -
contract fraud |
|
|
| -
revenue fraud |
|
|
| -
theft of inventory, equipment, and assets |
|
|
| -
external fraud |
|
|
| -
information theft |
|
|
| -
treasury function |
|
|
| =
|
| 9.
Conducting the Fraud Investigation |
|
|
| -
the fraud investigation plan |
|
|
| --
developing a fraud theory |
|
|
| --
building your fraud team |
|
|
| --
determining which laws apply |
|
|
| --
determining necessary and available evidence |
|
|
| --
linking people to evidence |
|
|
| -
fraud investigation methodology |
|
|
| -
predication issues |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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Content-Transfer-Encoding: quoted-printable
Content-Type: text/html; charset="us-ascii"
| Testing for Fraud in Key Financial Accounts |
|
|
| What You Will Learn |
| 1. Planning the Financial Fraud Audit |
| - major types and magnitude of common fraud tactics |
| - the fraud triangle: pressure, rationalization, and opportu=
nity |
| - traits of individuals who commit fraud |
| - the concealment factor in committing fraud |
| - designing audit steps to detect fraud |
| - using control theory to develop controls that prevent frau=
d |
| - why internal controls fail |
|
| 2. Generally Accepted Auditing Standards (GAAS): Getting the
Rules Straight |
| - SAS 54 illegal acts |
| - SAS 84 management representations |
| - SAS 99 consideration of fraud in financial statements |
| - SAS 103 audit documentation |
| - SAS 104 codification of auditing standards and procedures<=
/td>
|
| - SAS 105 generally accepted auditing standards |
| - SAS 106 audit evidence |
| - SAS 107 audit risk and materiality in conducting an audit<=
/td>
|
| - SAS 108 planning and supervision |
| -
SAS 109 understanding the entity and its environment and assessing the ri=
sks
of material misstatement |
| -
SAS 110 performing audit procedures in response to assessed risks and
evaluating the audit evidence obtained |
| - SAS 111 audit sampling |
| - SAS 112 communicating internal control related matters
identified in an audit |
|
| 3. The Risk of Fraud in Financial Reporting |
| - how accrual accounting and generally accepted accounting
principles (GAAP) can be used to "manage earnings" |
| - accounting measurement, valuation, classification, and
matching issues |
| -
the conventions of comparability and consistency, materiality, conservati=
sm,
and full disclosure |
|
| 4. Understanding the PCAOB Audit Standards |
| - PCAOB standard 1, 2, and 3
|
| - internal control considerations for financial reporting
|
| - fraud considerations in an audit of internal control |
| - audit requirements of internal control over financial
reporting |
|
| 5. Revenue Fraud Schemes |
| - GAAP revenue principals |
| - fictitious revenue schemes |
| - improper revenue recognition schemes |
| - journal entry revenue fraud schemes |
| - how to data mine for revenue fraud |
| - audit procedures to uncover fraud |
| - how revenue fraud is concealed |
|
| 6. Expenditure Fraud Schemes |
| - improper capitalization of expenses<=
/font> |
| - deferring current expenses |
| - not recording expenses |
| - reporting non-operating expenses |
|
| 7. Inventory Fraud Schemes |
| - fictitious inventory schemes<=
/td>
|
| - manipulation of inventory record schemes |
| - obsolete inventory schemes |
| - how to data mine for inventory fraud |
| - audit procedures to uncover fraud |
|
| 8. Cash Fraud Schemes |
| - kiting fraud |
| - unrecorded checking accounts |
|
| 9. Other Asset Fraud Schemes |
| - accounts receivable |
| - fixed assets/land |
| - expense deferral accounts |
|
| 10. Liability Fraud Schemes |
| - unrecorded operating liabilities |
| - contingent liabilities |
|
| 11. Journal Entry Fraud Schemes |
| - how to test journal entries
|
| - building the fraud theory to select journal entries |
| - characteristics of fraudulent entries or adjustments |
| - characteristics of fraudulent accounts containing fraudule=
nt
journal entries |
|
| 12. Management Override Fraud Schemes |
| - management estimates: criteria and
methodology |
| - improper treatment of non-recurring transactions |
| - complex business frauds |
| - disguise compensation and benefit schemes |
| - conflicts of interest |
|
| 13. Accounting for Stock Options |
| - stock option fraud schemes |
| - understanding the accounting principles for stock options<=
/td>
|
| - justice department perspective on option fraud |
|
| 14. Misappropriation of Assets Schemes |
| - purchasing cycle fraud |
| - favored vendor |
| - disguised purchases |
| - cash disbursements/accounts payable fraud |
| - false-billing |
| - fictitious vendor |
| - fictitious documentation |
| - payroll fraud |
| - fictitious employee |
| - other false employee |
| - fraud in the payroll office |
| - inflated hours |
| - theft-of-assets fraud |
| - inventory theft |
| - vendor fraud |
| - fixed assets |
| - other misappropriation schemes |
|
| 15. Real-Life Fraud: Case Studies |
| - techniques used to perpetrate and conceal fraud |
| - how the auditors missed the fraud |
|
|
|
|
|
|
|
|
|
|
|
|
|
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| 1 |
Testing f=
or Fraud in
Key Financial Accounts |
|
|
|
|
|
| 2 |
What to L=
ook for as
Part of the S-OX Process |
|
| 3 |
|
|
| 4 |
1. Planni=
ng the
Financial Fraud Audit |
|
| 5 |
- major t=
ypes and
magnitude of common fraud tactics |
|
| 6 |
| - the fraud triangle: pressure, rationalization, and
opportunity |
|
|
| 7 |
- traits =
of
individuals who commit fraud |
|
| 8 |
- the con=
cealment
factor in committing fraud |
|
| 9 |
- designi=
ng audit
steps to detect fraud |
|
| 10 |
- using c=
ontrol
theory to develop controls that prevent fraud |
|
| 11 |
- why int=
ernal
controls fail |
|
| 12 |
2. Genera=
lly Accepted
Auditing Standards (GAAS): Getting the Rules Straight |
|
| 13 |
-
SAS 54 illegal acts |
|
| 14 |
- SAS 84 =
management
representations |
|
| 15 |
- SAS 99
consideration of fraud in financial statements |
|
| 16 |
- SAS 103=
audit
documentation |
|
| 17 |
- SAS 104
codification of auditing standards and procedures |
|
| 18 |
- SAS 105=
generally
accepted auditing standards |
|
| 19 |
- SAS 106=
audit
evidence |
|
| 20 |
- SAS 107=
audit risk
and materiality in conducting an audit |
|
| 21 |
- SAS 108=
planning
and supervision |
|
| 22 |
- SAS 109
understanding the entity and its environment and assessing the risks of
material misstatement |
|
| 23 |
- SAS 110=
performing
audit procedures in response to assessed risks and evaluating the audit
evidence obtained |
|
| 24 |
- SAS 111=
audit
sampling |
|
| 25 |
- SAS 112
communicating internal control related matters identified in an audit |
|
| 26 |
3. The Ri=
sk of Fraud
in Financial Reporting |
|
| 27 |
-
how accrual accounting and generally accepted accounting principles (GAAP)
can be used to "manage earnings" |
|
| 28 |
- account=
ing
measurement, valuation, classification, and matching issues |
|
| 29 |
- the con=
ventions of
comparability and consistency, materiality, conservatism, and full disclo=
sure |
|
| 30 |
4. Unders=
tanding the
PCAOB Audit Standards |
|
| 31 |
-
PCAOB standard 1, 2, and 3 |
|
| 32 |
- interna=
l control
considerations for financial reporting |
|
| 33 |
- fraud
considerations in an audit of internal control |
|
| 34 |
- audit r=
equirements
of internal control over financial reporting |
|
| 35 |
5. Revenu=
e Fraud
Schemes |
|
| 36 |
-
GAAP revenue principals |
|
| 37 |
- fictiti=
ous revenue
schemes |
|
| 38 |
- imprope=
r revenue
recognition schemes |
|
| 39 |
- journal=
entry
revenue fraud schemes |
|
| 40 |
- how to =
data mine
for revenue fraud |
|
| 41 |
- audit p=
rocedures to
uncover fraud |
|
| 42 |
- how rev=
enue fraud
is concealed |
|
| 43 |
6. Expend=
iture Fraud
Schemes |
|
| 44 |
-
improper capitalization of expenses |
|
| 45 |
- deferri=
ng current
expenses |
|
| 46 |
- not rec=
ording
expenses |
|
| 47 |
- reporti=
ng
non-operating expenses |
|
| 48 |
7. Invent=
ory Fraud
Schemes |
|
| 49 |
-
fictitious inventory schemes |
|
| 50 |
- manipul=
ation of
inventory record schemes |
|
| 51 |
- obsolet=
e inventory
schemes |
|
| 52 |
- how to =
data mine
for inventory fraud |
|
| 53 |
- audit p=
rocedures to
uncover fraud |
|
| 54 |
8. Cash F=
raud Schemes |
|
| 55 |
-
kiting fraud |
|
| 56 |
- unrecor=
ded checking
accounts |
|
| 57 |
9. Other =
Asset Fraud
Schemes |
|
| 58 |
-
accounts receivable |
|
| 59 |
- fixed a=
ssets/land |
|
| 60 |
- expense=
deferral
accounts |
|
| 61 |
10. Liabi=
lity Fraud
Schemes |
|
| 62 |
- unrecor=
ded
operating liabilities |
|
| 63 |
- conting=
ent
liabilities |
|
| 64 |
11. Journ=
al Entry
Fraud Schemes |
|
| 65 |
-
how to test journal entries |
|
| 66 |
- buildin=
g the fraud
theory to select journal entries |
|
| 67 |
- charact=
eristics of
fraudulent entries or adjustments |
|
| 68 |
- charact=
eristics of
fraudulent accounts containing fraudulent journal entries |
|
| 69 |
12. Manag=
ement
Override Fraud Schemes |
|
| 70 |
-
management estimates: criteria and methodology |
|
| 71 |
- imprope=
r treatment
of non-recurring transactions |
|
| 72 |
- complex=
business
frauds |
|
| 73 |
- disguise
compensation and benefit schemes |
|
| 74 |
- conflic=
ts of
interest |
|
| 75 |
13. Accou=
nting for
Stock Options |
|
| 76 |
- stock o=
ption fraud
schemes |
|
| 77 |
- underst=
anding the
accounting principles for stock options |
|
| 78 |
- justice=
department
perspective on option fraud |
|
| 79 |
14. Misap=
propriation
of Assets Schemes |
|
| 80 |
-
purchasing cycle fraud |
|
| 81 |
- favored=
vendor |
|
| 82 |
- disguis=
ed purchases |
|
| 83 |
- cash
disbursements/accounts payable fraud |
|
| 84 |
- false-b=
illing |
|
| 85 |
- fictiti=
ous vendor |
|
| 86 |
- fictiti=
ous
documentation |
|
| 87 |
- payroll=
fraud |
|
| 88 |
- fictiti=
ous employee |
|
| 89 |
- other f=
alse
employee |
|
| 90 |
- fraud i=
n the
payroll office |
|
| 91 |
- inflate=
d hours |
|
| 92 |
- theft-o=
f-assets
fraud |
|
| 93 |
- invento=
ry theft |
|
| 94 |
- vendor =
fraud |
|
| 95 |
- fixed a=
ssets |
|
| 96 |
- other
misappropriation schemes |
|
| 97 |
15. Real-=
Life Fraud:
Case Studies |
|
| 98 |
- techniq=
ues used to
perpetrate and conceal fraud |
|
| 99 |
- how the=
auditors
missed the fraud |
|
| 100 |
More Frau=
ds |
|
| 101 |
http://www.google.com/search?q=3D.xls+Financial+Statem=
ent+Reporting+Ratios+Fraud+Risk+Scoring+Matrix&hl=3Den&start=3D0&am=
p;sa=3DN |
|
| 102 |
7. Financi=
al
Statement Fraud |
|
|
| 103 |
- the revenue cycle |
|
|
| 104 |
-- revenue fraud |
|
|
| 105 |
-- early recognition schemes |
|
|
| 106 |
-- journal-entry revenue |
|
|
| 107 |
-- reserves |
|
| 108 |
- inventory fraud schemes |
|
|
| 109 |
- expenditure fraud schemes |
|
|
| 110 |
- recent major frauds: lessons learned |
|
|
| 111 |
8. Misappropriation of Assets |
|
|
| 112 |
- purchasing fraud |
|
|
| 113 |
- disbursement fraud |
|
|
| 114 |
- accounts payable fraud |
|
|
| 115 |
- payroll fraud |
|
|
| 116 |
- contract fraud |
|
|
| 117 |
- revenue fraud |
|
|
| 118 |
- theft of inventory, equipment, and assets |
|
|
| 119 |
- external fraud |
|
|
| 120 |
- information theft |
|
|
| 121 |
- treasury function |
|
|
| 122 |
9. Conducting the Fraud Investigation |
|
|
| 123 |
- the fraud investigation plan |
|
|
| 124 |
-- developing a fraud theory |
|
|
| 125 |
-- building your fraud team |
|
|
| 126 |
-- determining which laws apply |
|
|
| 127 |
-- determining necessary and available evidence |
|
|
| 128 |
-- linking people to evidence |
|
|
| 129 |
- fraud investigation methodology |
|
|
| 130 |
- predication issues |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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Content-Type: text/html; charset="us-ascii"
| Data Mining for Auditors Using Excel Microsoft Office Accoun=
ting
& WizSoft |
| A Logical Approach to Continuous Auditing and Governance |
| Thu.6-9
PM 5-30-07 UM (University of Miami) SBLab204 Fri. 4-6 PM FIU (Florida
International University) =
|
|
| AAA
Annual Meeting Sat_Aug_3_2007_8-11am_AAA_Chicago_Illinois_ Audited_Google_
e-Store |
|
| Learning
Level: |
|
|
| CPEs: |
|
|
|
|
|
|
|
| Sarbanes-Oxley redefined corporate governance and audi=
ting
as we know it, and placed a tremendous burden on corporate resource=
s,
nowhere as drastically as on Internal Audit. Clearly, as
difficult and costly as it is to become compliant with Sarbanes-Oxl=
ey,
it will be far more costly to maintain compliance in the future.&nb=
sp;
Now is the time to formulate a strategy that will take your audit and
governance functions to the next level and affirm the assurances gi=
ven
to senior management are business-focused, reliable, and timely.&nb=
sp; |
|
| A logical audit presence driven by data and coupled wi=
th
continuous/virtual audit techniques is a practical solution to
achieving this goal. By incorporating a systematic plan for
implementing a more progressive audit strategy, internal audit will be
securing its role as a critical part of the management and governme=
nt
structure. |
|
| In
this seminar you will learn how to effectively use data as the driver for
multiple audit functionalities, from risk assessment to highly
effective visual-based audit reports. You will learn which da=
ta
to mine to minimize audit resources and maximize audit outcomes by
delivering business-focused recommendations that will bring about
change. In addition, you will learn how to create and use
progressive system- and data-centric audit tools and techniques&nbs=
p; for
performing continuous auditing that will enable your organization t=
o be
in full compliance with the real-time disclosure requirements of
§409 of Sarbanes-Oxley. |
|
| Learning Level: Intermediate
|
|
| NASBA: Specialized Knowledge and Appli=
cation |
|
|
| Data Mining for Auditors |
| A Logical Approach to Continuous Auditing and Governance |
|
|
| Learning
Level: |
|
|
| CPEs: |
|
|
|
|
| Agenda |
|
|
| What You Will Learn |
| 1. Aligning the Audit Function with the Business |
| - analyzing the roles of audit in relationship to the busine=
ss |
| - setting the tone for a data centric audit process: core
structure analysis |
| - defining the key audit disciplines and their role in the
continuous/virtual audit process |
| - the audit spectrum: today to the future |
| - traditional vs. continuous audit process |
| - virtual audit process |
|
| 2. Defining Data Mining/Continuous Auditing |
| - what is data mining and what are its uses |
| - software alternatives you can use |
| - defining continuous/virtual auditing: where it
can/should be used |
| - why continuous/virtual auditing is the key to ongoing
S-OX compliance; delivering a real live business tool |
| - the impact on the audit process as we know it |
| - defining the advantages to the business; what is the=
ROI |
| - understanding the up-front costs and the long-term
benefits |
| - defining the advantages to audit/consulting group
|
| - the interrelationship between risk assessment and
continuous auditing |
|
| 3. Maximizing the Use of Data |
| - the language of management |
| - defining the data inventory in relation to the busin=
ess
structure |
| - closing the expectation gap |
| - performing more effective and efficient audits |
| - multi-purpose audit tools |
|
| 4. Using Data Mining to Operate an Enterprisewide Risk
Methodology |
| - establishing the data/information inventory that wil=
l be
the primary indicators of risk in each part of the organization |
| - understanding the logical data pathway of the risk d=
ata
indicators |
| - designing the responsibility spectrum for risk |
|
| 5. Data Analysis Methodologies: Logically Focusing the
Audits on Critical Business Concerns |
| - trend analysis |
| - pivotal points of change analysis |
| - mean dispersion analysis |
| - ratio analysis |
| - period–to-period comparisons |
| - data stratification |
| - profiling: the key to focused auditing |
| - data patterns: fraud factors a critical part of audit
responsibilities for S-OX and PCAOB |
|
| 6. Defining a Continuous Audit Process for Maximum
Effectiveness |
| - establishing the key tools: Auditing Real Time (ART)=
--
embedded audit routines (EARs) |
| - triggers |
| - metric oversight monitoring systems (MOMS) |
| - integrated audit methodologies (IAMs) |
| - auditing near time (ANT) |
| - GAS |
| - report writers |
| - SQL |
| - automated downloads |
| - standard SW alternatives |
| - rethinking the audit norm |
| - asking some key questions about current audit proces=
s |
| - proposing alternatives to current methodologies |
| - movement toward a solution-based audit format |
| - solution optimization audit process (SOAP) |
| - key components of the SOAP approach |
| - maximizing the audit outcome; minimizing the input
|
|
| 7. Focusing Reporting on Outcomes Not Outputs |
| - product of the audit function |
| - redefining the audit report to a business-focused fo=
rmat |
| - determining the structure of the report to meet the
stakeholder’s needs |
| - minimizing the wasted effort of reporting and follow=
-up
by redefining the tools and the report structure |
| - maximizing your provable value to the organization
|
| - building in the follow-up tools; a byproduct of this
methodology |
| - laying the baseline for future improvements |
|
|
| REGISTRATION QUESTIONS? |
| IN-HOUSE SEMINARS |
|
|
|
|
|
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Content-Type: text/html; charset="us-ascii"
| Certified
Information Systems Audit CISA Examination |
|
|
| 1. IS Audit Process |
| - risk-based auditing |
| - developing the audit strategy |
| - planning and executing the audit |
|
| 2. IT Governance |
| - organization and management structure |
| - IT strategy and planning |
| - risk management practices |
| - IT governance practices |
| - international IT standards and guidelines |
|
| 3. IS Operations |
| - centralized/decentralized environments |
| - problem and incident management |
| - technical support |
| - quality assurance (QA) |
| - segregation of duties |
|
| 4. Hardware
Infrastructure |
| - hardware acquisition, contracts, and inventories |
| - equipment
maintenance/utilization |
|
| 5. Software
Infrastructure |
| - operating systems |
| - database management system (DBMS) |
| - system software
controls |
|
| 6.
Physical and Environmental Controls |
| - physical security objectives, risks and controls |
| -
environmental exposures, risks, and controls |
|
| 7. Logical Access
Controls |
| - logical access controls objectives |
| -
authentication: password controls, tokens, biometrics, managing user
accounts |
| - authorization |
| - audit trail |
| - managing security administration |
| - single sign-on (SSO) authentication |
|
| 8. Network Infrastructure |
| - network terminology |
| - centralized and distributed computing |
|
| 9. Local Area Networks |
| - cabling: twisted pair, coaxial, fiber-optics |
| - LAN network topologies |
| - wireless communications and associated risks |
|
| 10. Network Standards and Protocols |
| - network communication standards |
| - common network protocols |
| - TCP / IP |
| - OSI
model, encapsulation, security issues |
|
| 11. Network Devices |
| - network interface cards |
| - wiring hubs |
| - wireless access points |
| - bridges |
| - switches |
| - routers |
| - gateways |
| - device security |
|
| 12. Wide Area Networks |
| - differences between LANs and WANs |
| - WAN connection methods |
| - dial-up and wireless connections and risks |
| - switching techniques: circuit, message, packet, cell=
|
|
| 13. Internet |
| - Internet technologies |
| - IP Addressing |
| - URL |
| - DNS |
| - Web application programming techniques |
| - Internet risks and controls |
|
| 14. Network Security |
| - network security risk analysis |
| - vulnerability testing |
| - network security strategy |
|
| 15. Network Perimeter Security |
| - network security strategies |
| - firewalls |
| - DMZ |
| - intrusion detection systems |
| - remote access |
|
| 16. Encryption |
| - types of encryption |
| - digital signatures and certificates |
|
| 17. Business Application Systems |
| - objectives of application audits |
| - auditing the transaction life cycle |
| - auditing the business application components |
| - planning and executing application audits |
|
| 18. Change Management |
| - change management objectives/risks |
| - change request requirements |
| - emergency changes |
| - library control software |
| - vendor-supplied source code |
| - new programming technologies |
|
| 19. System Development Life Cycle |
| - audit’s role on development projects |
| - business risks of development projects |
| - project governance practices |
| - traditional system development life cycle |
| - rapid application development |
| - system testing and acceptance |
| - cutover and implementation |
|
| 20. Project Management |
| - project management risks |
| - budgeting and scheduling |
| - auditing project management |
|
| 21.
Disaster Recovery and Business Continuity Planning |
| - disasters and disruptive events |
| - business continuity planning steps |
| - business impact analysis (BIA) |
| - disaster recovery strategies |
| - testing the recovery plan |
| - continuity plan maintenance |
|
| 22. Executing IS Audits |
| - risk assessment |
| - planning the audit |
| - developing audit programs |
| - testing controls |
| - workpapers |
| - audit report |
| - closing meeting |
|
|
|
|
|
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| Computer Forensics: Tools and Techniques - NEW! |
| How to Facilitate Your Forensics Investigations and Maintain
Evidence Integrity |
|
|
| What You Will Learn |
| 1. Introduction to IT Forensics Investigations |
| - external penetration for fun or profit |
| - internal abuse of resources |
| - damage control considerations |
| - subpoena compliance |
| - forensics terminology |
| - current cases |
|
| 2. Incident Detection and Initial Response |
| - extortion and Web site defacement |
| - log review and intrusion detection systems |
| - luck’s role |
| - building your incident response team |
|
| 3. How the Control Environment Impacts Forensic Investigatio=
ns |
| - access controls |
| - policies |
| - logs/audit trails available |
|
| 4. Case Management Tools and Techniques |
| - how case management tools work |
| - documentation requirements |
| - examples of tools |
|
| 5. System Preservation and Damage Control |
| - keeping your systems up and running |
| - shutting systems down |
| - performing damage control |
|
| 6. Evidence Preservation Tools and Procedures |
| - media duplication |
| - system duplication/replacement |
| - chain of custody |
| - investigation goals |
| -
investigative similarities for various computing platforms and devices: I=
BM
mainframe, Unix, Windows, routers, firewalls, applications, and IDS |
|
| 7. Evidence Gathering Tools |
| - tool examples |
| - how and why they are used |
|
| 8. Workstation/Server Tools |
| - disk imaging |
| - keystroke loggers |
| - forensic analysis tools |
| - remote access forensic tools |
| - data analysis tools |
|
| 9. E-Mail Considerations |
| - e-mail analysis tools |
| - what you can find in cache files |
|
| 10. Network Analysis Tools |
| - network sniffers/monitors |
| - system logs: firewall, server, and e-mail |
| - data analysis tools |
|
| 11. Mainframe Analysis Tools |
| - tape readers |
| - disaster recovery tools |
|
| 12. Data Analysis Tools for Use in Fraud Investigations |
| - where they can be used |
| - what to look for |
| - Benford’s Law |
|
| 13. Other Resources |
| - video surveillance |
| - phone systems |
|
| 14. System Remediation Tools and Techniques |
| - system scanning/vulnerability testing |
| - patch management systems |
| - policies, procedures, and standards |
|
| 15. Documentation and Reporting |
| - evidence compilation |
| - level of documentation |
| - reporting your findings |
| - expert witness/court preparation |
|
| 16. Future Considerations |
| - personal storage devices: PDAs, cell phones, and USB drive=
s |
| - changing legal requirements |
|
| 17. What You Can Do Now |
| - develop an incident response team. |
| - obtain some of these tools and start using them. |
| - ensure appropriate logs are created and reviewed |
| -- security/configuration changes |
| -- administrative changes: user ID creation/change/removal
|
| -- failed logins |
| -- successful logins |
|
|
|
|
|
|
|
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