03721nam 2200661 a 450 991083001360332120210716161521.01-283-17637-897866131763701-118-38679-51-118-08763-11-118-08768-2(CKB)2550000000041257(EBL)697641(SSID)ssj0000536783(PQKBManifestationID)11336363(PQKBTitleCode)TC0000536783(PQKBWorkID)10551659(PQKB)11752743(MiAaPQ)EBC697641(OCoLC)784137842(CaSebORM)9781118087633(EXLCZ)99255000000004125720110224d2011 uy 0engur|n|---|||||txtccrForensic analytics methods and techniques for forensic accounting investigations /Mark J. Nigrini1st editionHoboken, N.J. Wiley20111 online resource (481 p.)Wiley corporate F & ADescription based upon print version of record.0-470-89046-0 Includes bibliographical references and index.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 Data10 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"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 detection of fraud, intentional errors, and unintentional errors using data analytics. Despite the quantitative and computing bias, the book will still be interesting to read with interesting vignettes and illustrations. Most chapters will be understandable by accountants and auditors that usually are lacking in the rigors of mathematics and statistics. The data interrogation methods are based on (a) known statistical techniques, and (b) the author's own published research in the field"--Provided by publisher.Wiley corporate F & A.Forensic accountingFraudMisleading financial statementsForensic accounting.Fraud.Misleading financial statements.363.25/963363.25963BUS003000bisacshNigrini Mark J(Mark John)970207MiAaPQMiAaPQMiAaPQBOOK9910830013603321Forensic analytics4040246UNINA