Table of Contents for
Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations
Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations
Published by
John Wiley & Sons, 2011
- Cover
- Table of Contents
- Title Page
- Copyright
- Dedication
- Preface
- About the Author
- Chapter 1: Using Access in Forensic Investigations
- Chapter 2: Using Excel in Forensic Investigations
- Chapter 3: Using PowerPoint in Forensic Presentations
- Chapter 4: High-Level Data Overview Tests
- Chapter 5: Benford's Law: The Basics
- Chapter 6: Benford's Law: Assessing Conformity
- Chapter 7: Benford's Law: The Second-Order and Summation Tests
- Chapter 8: Benford's Law: The Number Duplication and Last-Two Digits Tests
- Chapter 9: Testing the Internal Diagnostics of Current Period and Prior Period Data
- Chapter 10: Identifying Fraud Using the Largest Subsets and Largest Growth Tests
- Chapter 11: Identifying Anomalies Using the Relative Size Factor Test
- Chapter 12: Identifying Fraud Using Abnormal Duplications within Subsets
- Chapter 13: Identifying Fraud Using Correlation
- Chapter 14: Identifying Fraud Using Time-Series Analysis
- Chapter 15: Fraud Risk Assessments of Forensic Units
- Chapter 16: Examples of Risk Scoring with Access Queries
- Chapter 17: The Detection of Financial Statement Fraud
- Chapter 18: Using Analytics on Purchasing Card Transactions
- References
- Index
Contents
Chapter 1: Using Access in Forensic Investigations
Converting Excel Data into a Usable Access Format
Chapter 2: Using Excel in Forensic Investigations
Reporting Forensic Analytics Results
Using Excel Results in Word Files
Chapter 3: Using PowerPoint in Forensic Presentations
Overview of Forensic Presentations
Color Schemes for Forensic Presentations
Problems with Forensic Reports
Chapter 4: High-Level Data Overview Tests
Preparing the Data Profile Using Access
Preparing the Data Profile Using Excel
Calculating the Inputs for the Periodic Graph in Access
Preparing a Histogram in Access Using an Interval Table
Chapter 5: Benford's Law: The Basics
From Theory to Application in 60 Years
Which Data Sets Should Conform to Benford's Law?
Running the First-Two Digits Test in Access
Chapter 6: Benford's Law: Assessing Conformity
One Digit at a Time: The Z-Statistic
The Chi-Square and Kolmogorov-Smirnoff Tests
The Mean Absolute Deviation (MAD) Test
Tests Based on the Logarithmic Basis of Benford's Law
Creating a Perfect Synthetic Benford Set
Chapter 7: Benford's Law: The Second-Order and Summation Tests
A Description of the Second-Order Test
Chapter 8: Benford's Law: The Number Duplication and Last-Two Digits Tests
Running the Number Duplication Test in Access
Running the Number Duplication Test in Excel
Chapter 9: Testing the Internal Diagnostics of Current Period and Prior Period Data
A Review of Descriptive Statistics
An Analysis of Fraudulent Data
Chapter 10: Identifying Fraud Using the Largest Subsets and Largest Growth Tests
Findings from the Largest Subsets Test
Running the Largest Subsets Test in Access
Running the Largest Growth Test in Access
Running the Largest Subsets Test in Excel
Running the Largest Growth Test in Excel
Chapter 11: Identifying Anomalies Using the Relative Size Factor Test
Relative Size Factor Test Findings
Running the Relative Size Factor Test in Access
Running the Relative Size Factor Test in Excel
Chapter 12: Identifying Fraud Using Abnormal Duplications within Subsets
The Subset Number Duplication Test
Running the Same-Same-Same Test in Access
Running the Same-Same-Different Test in Access
Running the Subset Number Duplication Test in Access
Running the Same-Same-Same Test in Excel
Running the Same-Same-Different Test in Excel
Running the Subset Number Duplication Test in Excel
Chapter 13: Identifying Fraud Using Correlation
Using Correlation to Detect Fraudulent Sales Numbers
Using Correlation to Detect Electricity Theft
Using Correlation to Detect Irregularities in Election Results
Detecting Irregularities in Pollution Statistics
Calculating Correlations in Access
Calculating the Correlations in Excel
Chapter 14: Identifying Fraud Using Time-Series Analysis
An Application Using Heating Oil Sales
An Application Using Stock Market Data
An Application Using Construction Data
An Analysis of Streamflow Data
Running Time-Series Analysis in Excel
Calculating the Seasonal Factors
Fitting a Curve to the Historical Data
Chapter 15: Fraud Risk Assessments of Forensic Units
The Forensic Analytics Environment
A Description of the Risk-Scoring System
P1: High Food and Supplies Costs
P2: Very High Food and Supplies Costs
P5: Irregular Seasonal Pattern for Sales
P6: Round Numbers Reported as Sales Numbers
P7: Repeating Numbers Reported as Sales Numbers
P10: Use of Automated Reporting Procedures
An Overview of the Reporting System and Future Plans
Chapter 16: Examples of Risk Scoring with Access Queries
The Audit Selection Method of the IRS
Risk Scoring to Detect Banking Fraud
Risk Scoring to Detect Travel Agent Fraud
Risk Scoring to Detect Vendor Fraud
Vendor Risk Scoring Using Access
Chapter 17: The Detection of Financial Statement Fraud
The Digits of Financial Statement Numbers
Detecting Biases in Accounting Numbers
An Analysis of Enron's Reported Numbers
An Analysis of Biased Reimbursement Numbers
Detecting Manipulations in Monthly Subsidiary Reports
Chapter 18: Using Analytics on Purchasing Card Transactions
The National Association of Purchasing Card Professionals
A Forensic Analytics Dashboard
An Example of Purchasing Card Data
Conclusions with Respect to Card Purchases