Nigrini, Mark J. (Mark John) creator text bibliography Electronic books. nju Hoboken, N.J Wiley ©2011 2011 monographic eng

electronic resource

1 online resource (xvi, 463 pages) : illustrations. "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"-- 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. Mark J. Nigrini. Includes bibliographical references and index. Forensic accounting Fraud Misleading financial statements Social Science LAW Forensic Science Forensic accounting Fraud Misleading financial statements Betrug Rechnungslegung Wirtschaftsprüfung HV6768 .N54 2011eb 363.25/963 Nigrini, Mark J. (Mark John). Hoboken, N.J. : Wiley, ©2011 (DLC) 2011007210 (OCoLC)699765287 9781118087633 1118087631 9781118087664 1118087666 9781118087688 1118087682 9781118386798 1118386795 1283176378 9781283176378 10.1002/9781118386798 Wiley InterScience http://onlinelibrary.wiley.com/book/10.1002/9781118386798 http://onlinelibrary.wiley.com/book/10.1002/9781118386798 E7B 110224 20171116111230.0 ocn747412863 eng