Index

Access

Blank database

Demonstration

Documenter

Forms

Macros

Opening screen

Password

Queries

Reports

Size limit

Switchboard

Tables

Assoc. of Certified Fraud Examiners

Airline applications

Arizona State Treasurer

Auditing standards

Banking

Benford's Law

Accounting

Almost Benford

Benford Set

Chi-square test

Data requirements

Early papers

Fibonacci sequence

Findings

First-order test

Formulas

Introduction

Kolmogorov-Smirnoff

Logarithms

Mean Absolute Deviation

Scale invariance

Second-order test

Size of data table

Spikes

Summation test

Table

Tax evasion

Z-statistics

Behavior of interest

Binomial distribution

Calculus

Central tendency

Chi-square test

Described

Excel function

Medicare data

Completeness

Construction data

Continuous monitoring

Corley, Charlene

General

Table of invoices

Sentencing

Corrective controls

Correlation

Election results

Electricity theft

Explained

Formula

Pollution statistics

Range

Sales numbers

With prior scores

Countifs

Function

Currency

Data type

Da Vinci code

Dashboard

Excel

Data

Analysis

Appending

Collection

Import

Preparation

Data Profile

Description

Excel template

Findings

Data Histogram

Description

Database

Description

Documenter

Decision making cues

Density functions

Descriptive statistics

Deseasonalized

Discriminant analysis

Discriminant Index Function

Documentation database

Documenter

Queries

Tables

Earnings reports

Election results

Electricity theft

Enron

Error detection

Errors

Types of errors

Excel

Conditional formatting

Copy to word

Countifs

Data conversion

Demonstrations

Description

Filters

Format as table

Formula auditing

Graphs

Green triangle

Importing data

Limits

Pivot tables

Sumifs

Warnings

External auditors

Federal Bureau of Prisons

Fibonacci sequence

Field

ID

Names

Properties

Financial statement fraud

First-order test

Forecasts

Forensic analytics

Definition

Steps

Forensic unit

Defined

Used with correlation

Used with risk score

Formula

Copy to last row

Fraud

Data

Detection

Prevention

Purchasing cards

Risk

Triangle

Fraudulent financial reporting

Defined

Functions, Access

Abs

And

First

IIf

Int

Is Null

Last

Left

Max

Min

Month

Or

Right

Round

Select

Sqr

Switch

Val

Functions, Excel

Abs

And

Average

Binomdist

Chiinv

Correl

Countif

Exp

If

Left

Ln

Min

Month

Or

Right

Round

Sum

Sumif

Value

Fuel oil sales data

Gasoline

Correlation example

Geometric sequence

Histogram

Access demonstration

Description

Descriptive statistics

IDEA

Inefficiencies

Internal audit

Institute of Internal Auditors

Insurance claims

Internal Revenue Service

Inventory records

Invoices Paid table

Join

Access

Journal entry data

Largest subsets test

Largest growth test

Last-two digits test

Logarithms

General

Mantissa

Mantissa arc test

Mean Absolute Deviation (MAD)

Mean Absolute Percentage Error (MAPE)

Medicare

Microsoft

Website

Minor first-two digits

Minitab

My law

NAPCP

Nigrini Cycle

Normal distribution

Number duplication test

Number Frequency Factor

Parallel scan

Parameters

Payroll

Periodic graph

Access demonstration

Pollution statistics

Prime first-two digits

PowerPoint

Animations

Color schemes

Copying a screenshot

Copying from Excel

Copying from Word

Images

Notes pane

Overview

Slide pane

Predictors

General

High values

Opposite to expected

Erratic behavior

Other special situations

Weights

Prior scores

Presentation

Planning

Suggestions

Primary key

Psychological thresholds

Purchasing cards

Queries

Append

Crosstab

Features

Make table

Parameter

Property sheet

SQL

Top Values

Total row activated

Types

Union query

Regression

Relative size factor

Findings

Formula

Overview

Reports

Access

General

Problems

Risk score

Round numbers

Sales data

Same-Same-Different test

Same-Same-Same test

Sampling rates

Seasonal pattern

Second-order test

Sigma Plot

Skewness

Snag It

Spreadsheet

Marketing company

Password

Protection

Risk

Spikes

Excel graph

Statistics

Definition

Using Excel

Using Minitab

Streamflow data

Reasons for importance

Time-series

Stock market data

Strata

Sumifs

Function

Subset number duplication test

Summation test

Sum of Squares

Suspicion score

Switchboard

Tables

Convert to range

Names

Properties

Tax returns

Template

Excel

Time-series

Defined

Excel

Explained

Goals

Methods

Travel agent fraud

Trend

Trigonometric functions

Variability

Vendors

Fraud

Payments

Volatility

Z-statistic