Forensic analytics : methods and techniques for forensic accounting investigations /

• Κύριος συγγραφέας: Nigrini, Mark J. (Mark John)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, N.J. : Wiley, [2011]
• Σειρά: Wiley corporate F & A.
• Θέματα: Forensic accounting.; Fraud.; Misleading financial statements.; Social Science.; LAW > Forensic Science.; Betrug.; Rechnungslegung.; Wirtschaftsprüfung.; Electronic books.

"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...

Πίνακας περιεχομένων:

• Front Matter
• Using Access in Forensic Investigations
• Using Excel in Forensic Investigations
• Using PowerPoint in Forensic Presentations
• High₆Level Data Overview Tests
• Benford's Law: The Basics
• Benford's Law: Assessing Conformity
• Benford's Law: The Second₆Order and Summation Tests
• Benford's Law: The Number Duplication and Last₆Two Digits Tests
• Testing the Internal Diagnostics of Current Period and Prior Period Data
• Identifying Fraud Using the Largest Subsets and Largest Growth Tests
• Identifying Anomalies Using the Relative Size Factor Test
• Identifying Fraud Using Abnormal Duplications within Subsets
• Identifying Fraud Using Correlation
• Identifying Fraud Using Time₆Series Analysis
• Fraud Risk Assessments of Forensic Units
• Examples of Risk Scoring with Access Queries
• The Detection of Financial Statement Fraud
• Using Analytics on Purchasing Card Transactions
• References
• Index.