Forensic analytics methods and techniques for forensic accounting investigations
"The book will review and discuss (with Access and Excel examples) the methods and techniques that investigators can use to uncover anomalies in corporate and public sector data. These anomalies would include errors, biases, duplicates, number rounding, and omissions. The focus will be the dete...
| Autor principal: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
Wiley
2011.
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| Edición: | 1st edition |
| Colección: | Wiley corporate F & A.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009627715306719 |
Tabla de Contenidos:
- FORENSIC ANALYTICS: Methods and Techniques for Forensic Accounting Investigations; Contents; Preface; About the Author; 1 Using Access in Forensic Investigations; 2 Using Excel in Forensic Investigations; 3 Using PowerPoint in Forensic Presentations; 4 High-Level Data Overview Tests; 5 Benford's Law: The Basics; 6 Benford's Law: Assessing Conformity; 7 Benford's Law: The Second-Order and Summation Tests; 8 Benford's Law: The Number Duplication and Last-Two Digits Tests; 9 Testing the Internal Diagnostics of Current Period and Prior Period Data
- 10 Identifying Fraud Using the Largest Subsets and Largest Growth Tests11 Identifying Anomalies Using the Relative Size Factor Test; 12 Identifying Fraud Using Abnormal Duplications within Subsets; 13 Identifying Fraud Using Correlation; 14 Identifying Fraud Using Time-Series Analysis; 15 Fraud Risk Assessments of Forensic Units; 16 Examples of Risk Scoring with Access Queries; 17 The Detection of Financial Statement Fraud; 18 Using Analytics on Purchasing Card Transactions; References; Index
