Payroll Fraud Detection and Prevention Audit Expert System

By Titus Oniyilo

The book is written with the objective of automating the audit decision in detecting variations or exceptional data between the current and preceding or penultimate month in payroll processing, using an Expert System. The book begins in Chapter one with an introduction. Chapter two is a review of the expert system theory and empirical literature on its use in business applications while Chapter three presents the methodology of research. Chapter Four dwells on the design and development of the expert system software for payroll audit. Finally, Chapter Five concludes with a summary and recommendations. The payroll audit decision expert system is therefore highly commended to end-users such as internal or external auditors, accountants, fraud examiners, risk consultants and enthusiastic readers seeking to detect and prevent Payroll fraud through an Expert System. The book is also written for the consumption of interested Expert System researchers.

• Language: English
• Publisher: Lulu.com
• Release date: May 21, 2016
• ISBN: 9781365128028

Book preview

Payroll Fraud Detection and Prevention Audit Expert System

PAYROLL FRAUD DETECTION AND PREVENTION AUDIT EXPERT SYSTEM

First Edition

Copyright © 2016 Titus Oniyilo

All rights reserved.

ISBN: 978-1-365-12802-8

This work is licensed under the Creative

Commons Attribution-ShareAlike 3.0 Unported

License. To view a copy of this license, visit

http://creativecommons.org/licenses/by-nc/2.5/

or send a letter to:

Creative Commons

171 Second Street, Suite 300

San Francisco, California 94105

USA

http://www.lulu.com

DEDICATION

This Book is dedicated to God for the miracle of its successful publication and to my wife and children for their moral support, love and encouragement throughout the writing of the book.

ACKNOWLEDGEMENTS

First and foremost, I appreciate God for His great faithfulness in granting me success in writing this book. He has done all things well.

I am very grateful to Dr. A. G. Daodu of the College of Natural Sciences, Department of Computer Science, Federal University of Agriculture, Abeokuta (FUNAAB), Nigeria, for his encouragement and constructive criticisms throughout the writing of the book. My sincere gratitude also goes to the staff of Kenneth Dike Library, University of Ibadan as well as those of British Council Library, Lagos for their invaluable assistance. My best regards go to Professor D. A. Aremu of the Department of Archaeology and Professor J. Oyewale of the Department of Veterinary Physiology, Biochemistry and Pharmacology, University of Ibadan, Ibadan, Nigeria, who meticulously vetted the contents of this book to ensure strict compliance with acceptable academic standards.

Finally, I thank Miss Tope Bakare and Miss Khadijat Yusuff for helping much to process this document.

FOREWORD

There is no doubt that one of the major problems faced by many organizations is the absence of a good/effective system that is well focused not only in the prevention of fraud but also in the detection and reduction of fraud without unnecessary digressions. Therefore, I have no doubt whatsoever that the primary motivation for writing this book must have been the desire to fill this yawning gap.

Moreover, the knowledge gained from the understanding of the reliability and consistency of the accounting expert system will enable practitioners make objective/rational impartial decisions with no bias or emotional overhead as the book is designed to help solve complex problems by reasoning out the kinds of fraud employees may/are likely to commit.

I am glad that all the chapters of the book