To my daughter, Paige Nigrini.
Thank you for understanding that “the book”
needed many late nights and weekend afternoons.
Dedication
by Mark J. Nigrini, PH.D
Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations
- Cover
- 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
- 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
- Chapter 13: 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
- Chapter 14: 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
- Chapter 15: 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
- 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
- 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
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