LEADER 03755nam 2200673 a 450 001 9910139622003321 005 20210716161521.0 010 $a1-283-17637-8 010 $a9786613176370 010 $a1-118-38679-5 010 $a1-118-08763-1 010 $a1-118-08768-2 035 $a(CKB)2550000000041257 035 $a(EBL)697641 035 $a(OCoLC)747409391 035 $a(SSID)ssj0000536783 035 $a(PQKBManifestationID)11336363 035 $a(PQKBTitleCode)TC0000536783 035 $a(PQKBWorkID)10551659 035 $a(PQKB)11752743 035 $a(MiAaPQ)EBC697641 035 $a(CaSebORM)9781118087633 035 $a(EXLCZ)992550000000041257 100 $a20110224d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aForensic analytics $emethods and techniques for forensic accounting investigations /$fMark J. Nigrini 205 $a1st edition 210 $aHoboken, N.J. $cWiley$d2011 215 $a1 online resource (481 p.) 225 1 $aWiley corporate F & A 300 $aDescription based upon print version of record. 311 $a0-470-89046-0 320 $aIncludes bibliographical references and index. 327 $aFORENSIC 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 327 $a10 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 330 $a"The book will review and discuss (with Access and Excel examples) the methods and techniques that investigators can use to uncover anomalies in corporate and public sector data. These anomalies would include errors, biases, duplicates, number rounding, and omissions. The focus will be the detection of fraud, intentional errors, and unintentional errors using data analytics. Despite the quantitative and computing bias, the book will still be interesting to read with interesting vignettes and illustrations. Most chapters will be understandable by accountants and auditors that usually are lacking in the rigors of mathematics and statistics. The data interrogation methods are based on (a) known statistical techniques, and (b) the author's own published research in the field"--$cProvided by publisher. 410 0$aWiley corporate F & A. 606 $aForensic accounting 606 $aFraud 606 $aMisleading financial statements 608 $aElectronic books. 615 0$aForensic accounting. 615 0$aFraud. 615 0$aMisleading financial statements. 676 $a363.25/963 676 $a363.25963 686 $aBUS003000$2bisacsh 700 $aNigrini$b Mark J$g(Mark John)$0970207 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139622003321 996 $aForensic analytics$92290281 997 $aUNINA