04912cam a2200805Ia 4500 ocn747412863 OCoLC 20171116111230.0 m o d cr ||||||||||| 110224s2011 njua ob 001 0 eng d 9781118087633 (e-book) 1118087631 (e-book) 9781118087664 (e-book) 1118087666 (e-book) 9781118087688 (e-book) 1118087682 (e-book) 9781118386798 (electronic bk.) 1118386795 (electronic bk.) 1283176378 9781283176378 9780470890462 0470890460 AU@ 000048837170 AU@ 000051825132 DEBBG BV040591675 DEBBG BV041907598 DEBBG BV042032141 DEBSZ 396995845 DEBSZ 414176081 DEBSZ 430992998 DEBSZ 449241947 NLGGC 338082344 NZ1 15061658 (OCoLC)747412863 (OCoLC)743204926 (OCoLC)747409391 (OCoLC)779851576 (OCoLC)784137842 (OCoLC)793494065 (OCoLC)816850754 (OCoLC)839312977 (OCoLC)855522795 (OCoLC)878078163 10.1002/9781118386798 Wiley InterScience http://www3.interscience.wiley.com E7B eng pn E7B OCLCQ CDX YDXCP IUL REDDC OCLCQ N$T DG1 B24X7 OCLCQ OCLCF UMI DEBBG AU@ OCLCQ EBLCP OCLCQ CNCGM IDEBK DEBSZ UKDOC COO OCLCQ DG1 MAIN HV6768 .N54 2011eb LAW 041000 bisacsh 363.25/963 22 Nigrini, Mark J. (Mark John) Forensic analytics : methods and techniques for forensic accounting investigations / Mark J. Nigrini. [electronic resource] Hoboken, N.J. : Wiley, ©2011. 1 online resource (xvi, 463 pages) : illustrations. text txt rdacontent computer c rdamedia online resource cr rdacarrier Wiley corporate F & A Includes bibliographical references and index. 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. "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. Print version record. Forensic accounting. Fraud. Misleading financial statements. Social Science. LAW Forensic Science. bisacsh Forensic accounting. fast (OCoLC)fst00931949 Fraud. fast (OCoLC)fst00933786 Misleading financial statements. fast (OCoLC)fst01023663 Betrug. (DE-588c)4006249-1. swd Rechnungslegung. (DE-588c)4128343-0. swd Wirtschaftsprüfung. (DE-588c)4066505-7. swd Electronic books. Print version: Nigrini, Mark J. (Mark John). Forensic analytics. Hoboken, N.J. : Wiley, ©2011 9780470890462 (DLC) 2011007210 (OCoLC)699765287 Wiley corporate F & A. http://onlinelibrary.wiley.com/book/10.1002/9781118386798 Wiley Online Library ddc BK 205251 205251