| |
| |
| Preface xi | |
| |
| |
| About the Author xv | |
| |
| |
| |
| Using Access in Forensic Investigations | |
| |
| |
| An Introduction to Access | |
| |
| |
| The Architecture of Access | |
| |
| |
| A Review of Access Tables | |
| |
| |
| Importing Data into Access | |
| |
| |
| A Review of Access Queries | |
| |
| |
| Converting Excel Data into a Usable Access Format | |
| |
| |
| Using the Access Documenter | |
| |
| |
| Database Limit of 2 GB | |
| |
| |
| Miscellaneous Access Notes | |
| |
| |
| Summary | |
| |
| |
| |
| Using Excel in Forensic Investigations | |
| |
| |
| Pitfalls in Using Excel | |
| |
| |
| Importing Data into Excel | |
| |
| |
| Reporting Forensic Analytics Results | |
| |
| |
| Protecting Excel Spreadsheets | |
| |
| |
| Using Excel Results in Word Files | |
| |
| |
| Excel Warnings and Indicators | |
| |
| |
| Summary | |
| |
| |
| |
| Using PowerPoint in Forensic Presentations | |
| |
| |
| Overview of Forensic Presentations | |
| |
| |
| An Overview of PowerPoint | |
| |
| |
| Planning the Presentation | |
| |
| |
| Color Schemes for Forensic Presentations | |
| |
| |
| Problems with Forensic Reports | |
| |
| |
| Summary | |
| |
| |
| |
| High-Level Data Overview Tests | |
| |
| |
| The Data Profile | |
| |
| |
| The Data Histogram | |
| |
| |
| The Periodic Graph | |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| |
| Benford's Law: The Basics | |
| |
| |
| An Overview of Benford's Law | |
| |
| |
| From Theory to Application in | |
| |
| |
| Years | |
| |
| |
| Which Data Sets Should Conform to Benford's Law? | |
| |
| |
| The Effect of Data Set Size | |
| |
| |
| The Basic Digit Tests | |
| |
| |
| Running the First-Two Digits Test in Access | |
| |
| |
| Summary | |
| |
| |
| |
| 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 | |
| |
| |
| The Mantissa Arc Test | |
| |
| |
| Summary | |
| |
| |
| |
| Benford's Law: The Second-Order and Summation Tests | |
| |
| |
| A Description of the Second-Order Test | |
| |
| |
| The Summation Test | |
| |
| |
| Summary | |
| |
| |
| |
| Benford's Law: The Number Duplication and Last-Two Digits Tests | |
| |
| |
| The Number Duplication Test | |
| |
| |
| Running the Number Duplication Test in Access | |
| |
| |
| Running the Number Duplication Test in Excel | |
| |
| |
| The Last-Two Digits Test | |
| |
| |
| Summary | |
| |
| |
| |
| Testing the Internal Diagnostics of Current Period and Prior Period Data | |
| |
| |
| A Review of Descriptive Statistics | |
| |
| |
| An Analysis of Alumni Gifts | |
| |
| |
| An Analysis of Fraudulent Data | |
| |
| |
| Summary and Discussion | |
| |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| |
| Identifying Anomalies Using the Relative Size Factor Test | |
| |
| |
| Relative Size Factor Test Findings | |
| |
| |
| Running the RSF Test | |
| |
| |
| Running the Relative Size Factor Test in Access | |
| |
| |
| Running the Relative Size Factor Test in Excel | |
| |
| |
| Summary | |
| |
| |
| |
| Identifying Fraud Using Abnormal Duplications within Subsets | |
| |
| |
| The Same-Same-Same Test | |
| |
| |
| The Same-Same-Different Test | |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| |
| Identifying Fraud Using Correlation | |
| |
| |
| The Concept of Correlation | |
| |
| |
| Correlation Calculations | |
| |
| |
| 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 | |
| |
| |
| Summary | |
| |
| |
| |
| Identifying Fraud Using Time-Series Analysis | |
| |
| |
| Time-Series Methods | |
| |
| |
| 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 | |
| |
| |
| Running a Linear Regression | |
| |
| |
| Fitting a Curve to the Historical Data | |
| |
| |
| Calculating the Forecasts | |
| |
| |
| Summary | |
| |
| |
| |
| Fraud Risk Assessments of Forensic Units | |
| |
| |
| The Risk Scoring Method | |
| |
| |
| The Forensic Analytics Environment | |
| |
| |
| A Description of the Risk-Scoring System | |
| |
| |
| P1: High Food and Supplies Costs | |
| |
| |
| P2: Very High Food and Supplies Costs | |
| |
| |
| P3: Declining Sales | |
| |
| |
| P4: Increase in Food Costs | |
| |
| |
| P5: Irregular Seasonal Pattern for Sales | |
| |
| |
| P6: Round Numbers Reported as Sales Numbers | |
| |
| |
| P7: Repeating Numbers Reported as Sales Numbers | |
| |
| |
| P8: Inspection Rankings | |
| |
| |
| P9: High Receivable Balance | |
| |
| |
| P10: Use of Automated Reporting Procedures | |
| |
| |
| Final Results | |
| |
| |
| An Overview of the Reporting System and Future Plans | |
| |
| |
| Some Findings | |
| |
| |
| Discussion | |
| |
| |
| Summary | |
| |
| |
| |
| Examples of Risk Scoring with Access Queries | |
| |
| |
| The Audit Selection Method of the IRS | |
| |
| |
| Risk Scoring to Detect Banking Fraud | |
| |
| |
| Final Risk Scores | |
| |
| |
| Risk Scoring to Detect Travel Agent Fraud | |
| |
| |
| Final Results | |
| |
| |
| Risk Scoring to Detect Vendor Fraud | |
| |
| |
| Vendor Risk Scoring Using Access | |
| |
| |
| Summary | |
| |
| |
| |
| 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 | |
| |
| |
| Predictor Weightings | |
| |
| |
| Conclusions | |
| |
| |
| Summary | |
| |
| |
| |
| Using Analytics on Purchasing Card Transactions | |
| |
| |
| Purchasing Cards | |
| |
| |
| The National Association of Purchasing Card Professionals | |
| |
| |
| A Forensic Analytics Dashboard | |
| |
| |
| An Example of Purchasing Card Data | |
| |
| |
| High-Level Data Overview | |
| |
| |
| The First-Order Test | |
| |
| |
| The Summation Test | |
| |
| |
| The Last-Two Digits Test | |
| |
| |
| The Second-Order Test | |
| |
| |
| The Number Duplication Test | |
| |
| |
| The Largest Subsets Test | |
| |
| |
| The Same-Same-Same Test | |
| |
| |
| The Same-Same-Different Test | |
| |
| |
| The Relative Size Factor Test | |
| |
| |
| Conclusions with Respect to Card Purchases | |
| |
| |
| A Note on Microsoft Office | |
| |
| |
| A Note on the Forensic Analytic Tests | |
| |
| |
| Conclusion | |
| |
| |
| References | |
| |
| |
| Index | |