Forensic Analytics: Methods and Techniques for Forensic Accounting InvestigationsDiscover how to detect fraud, biases, or errors in your data using Access or Excel With over 300 images, Forensic Analytics reviews and shows how twenty substantive and rigorous tests can be used to detect fraud, errors, estimates, or biases in your data. For each test, the original data is shown with the steps needed to get to the final result. The tests range from high-level data overviews to assess the reasonableness of data, to highly focused tests that give small samples of highly suspicious transactions. These tests are relevant to your organization, whether small or large, for profit, nonprofit, or government-related.
Forensic Analytics shows how you can use Microsoft Access and Excel as your primary data interrogation tools to find exceptional, irregular, and anomalous records. |
Contents
Using Access in Forensic Investigations | 1 |
Contents | 8 |
Using Excel in Forensic Investigations | 27 |
Using PowerPoint in Forensic Presentations | 43 |
HighLevel Data Overview Tests | 63 |
Benfords Law The Basics | 85 |
Benfords Law Assessing Conformity | 109 |
Benfords Law The SecondOrder | 130 |
36 | 252 |
40 | 260 |
Identifying Fraud Using Correlation | 263 |
43 | 278 |
Identifying Fraud Using TimeSeries Analysis | 297 |
Fraud Risk Assessments of Forensic Units | 332 |
44 | 337 |
Inspection Rankings | 347 |
Benfords Law The Number Duplication | 153 |
Testing the Internal Diagnostics of Current | 173 |
10 | 191 |
Identifying Anomalies Using the Relative | 212 |
24 | 229 |
Identifying Fraud Using Abnormal Duplications | 233 |
28 | 239 |
32 | 246 |
Discussion | 353 |
The Detection of Financial Statement Fraud | 388 |
45 | 392 |
Using Analytics on Purchasing Card Transactions | 425 |
455 | |
462 | |
Other editions - View all
Forensic Analytics: Methods and Techniques for Forensic Accounting ... Mark J. Nigrini Limited preview - 2011 |
Common terms and phrases
abnormal duplications accounts payable actual proportion Anderson-Darling test audit auditors average Benford Set cardholder cell chapter column conform to Benford’s correlation count data profile data set data table database delete descriptive statistics detect deviation dialog box differences distribution employees equal errors example expected proportion first-order test first-two digits follow Benford’s Law forecasts forensic analytics Forensic Investigations Forensic Presentations forensic units format formula function geometric sequence histogram Identifying Fraud invoices InvoicesPaid data Largest Growth Tests largest subsets test Last-Two Digits Tests mantissas Minitab month negative numbers Nigrini number duplication test number of records options p-value percent percentage pivot table PowerPoint predictors purchasing card Relative Size Factor risk score round numbers sales numbers second largest amount second-order test shown in Figure shows slide spikes step summation test template Test in Access Test in Excel time-series analysis transactions usually values worksheet Z-statistic zero