{"product_id":"forensic-analytics-9781119585763","title":"Forensic Analytics","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eList of Cases xiii\u003c\/p\u003e \u003cp\u003eAbout the Author xv\u003c\/p\u003e \u003cp\u003ePreface xvii\u003c\/p\u003e \u003cp\u003eAbbreviations xxi\u003c\/p\u003e \u003cp\u003eAnalytics Software Used xxv\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIntroduction 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTemptation in an Occupation 2\u003c\/p\u003e \u003cp\u003eFraudulent Checks Written by the CFO 4\u003c\/p\u003e \u003cp\u003eFraudulent Purchases Made by a Purchasing Manager 7\u003c\/p\u003e \u003cp\u003eDonna was a Gamblin’ Wreck at Georgia Tech 9\u003c\/p\u003e \u003cp\u003eForensic Analytics 11\u003c\/p\u003e \u003cp\u003eAn Overview of Tableau 13\u003c\/p\u003e \u003cp\u003eThe Risk Assessment Standards 19\u003c\/p\u003e \u003cp\u003eDiscussion 21\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Using Microsoft Excel for Forensic Analytics 23\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Fraud Types Relevant to Forensic Analytics 23\u003c\/p\u003e \u003cp\u003eThe Main Steps in a Forensic Analytics Application 25\u003c\/p\u003e \u003cp\u003eThe Final Report 27\u003c\/p\u003e \u003cp\u003eAn Overview of Excel 28\u003c\/p\u003e \u003cp\u003eImporting Data into Excel 29\u003c\/p\u003e \u003cp\u003eSome Useful Excel Formatting Features 30\u003c\/p\u003e \u003cp\u003eProtecting Excel Spreadsheets 32\u003c\/p\u003e \u003cp\u003eThe Valuable \"IF\" Function 33\u003c\/p\u003e \u003cp\u003eThe PIVOTTABLE Routine 36\u003c\/p\u003e \u003cp\u003eThe Valuable VLOOKUP Function 38\u003c\/p\u003e \u003cp\u003eUsing Excel Results in Word Files 40\u003c\/p\u003e \u003cp\u003eExcel Warnings and Indicators 42\u003c\/p\u003e \u003cp\u003eExcel Dashboards 43\u003c\/p\u003e \u003cp\u003eDashboards in Practice 46\u003c\/p\u003e \u003cp\u003eSummary 47\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: The Initial High-Level Overview Tests 50\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Data Profile 51\u003c\/p\u003e \u003cp\u003eThe Histogram 56\u003c\/p\u003e \u003cp\u003eThe Periodic Graph 58\u003c\/p\u003e \u003cp\u003eDescriptive Statistics 60\u003c\/p\u003e \u003cp\u003ePreparing the Data Profile Using Excel 62\u003c\/p\u003e \u003cp\u003ePreparing the Data Profile Using Access 64\u003c\/p\u003e \u003cp\u003ePreparing the Histogram in Excel and Access 68\u003c\/p\u003e \u003cp\u003ePreparing the Histogram in IDEA and Tableau 72\u003c\/p\u003e \u003cp\u003ePreparing the Periodic Graph in Excel and Access 74\u003c\/p\u003e \u003cp\u003eSummary 76\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Benford’s Law: The Basic Tests 79\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Overview of Benford’s Law 80\u003c\/p\u003e \u003cp\u003eSome Early Discussions of Benford’s Law 83\u003c\/p\u003e \u003cp\u003eSelected Articles from the Eighties 85\u003c\/p\u003e \u003cp\u003eSelected Articles from the Nineties 88\u003c\/p\u003e \u003cp\u003eScenarios Under Which Data Should Conform to Benford 90\u003c\/p\u003e \u003cp\u003eThe Two Scenarios Under Which Accounting Data Sets Should Conform to Benford 93\u003c\/p\u003e \u003cp\u003eOther Considerations for the Conformity of Accounting Data 94\u003c\/p\u003e \u003cp\u003eAccounting Data Examples 95\u003c\/p\u003e \u003cp\u003ePreparing the Benford Graph Using Excel 98\u003c\/p\u003e \u003cp\u003ePreparing the Benford Graph Using Access 99\u003c\/p\u003e \u003cp\u003eSummary 101\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Benford’s Law: Advanced Topics 103\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConformity and the Likelihood of Material Errors 103\u003c\/p\u003e \u003cp\u003eThe First Digits Versus the First-Two Digits 107\u003c\/p\u003e \u003cp\u003eMeasuring Conformity Using the Z-Statistic 109\u003c\/p\u003e \u003cp\u003eThe Chi-Square and the Kolmogorov-Smirnoff Tests of Conformity 111\u003c\/p\u003e \u003cp\u003eThe Mean Absolute Deviation (MAD) Test 112\u003c\/p\u003e \u003cp\u003eThe Effect of Data Set Size of Conformity to Benford 114\u003c\/p\u003e \u003cp\u003eUsing Benford’s Law in a Forensic Accounting Setting 116\u003c\/p\u003e \u003cp\u003eUsing Benford’s Law for Journal Entries in an External Audit 119\u003c\/p\u003e \u003cp\u003eUsing Benford for Subsidiary Ledger Balances in an External Audit 123\u003c\/p\u003e \u003cp\u003ePreparing the Benford Graph in Excel 125\u003c\/p\u003e \u003cp\u003eSummary 126\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Benford’s Law: Completing The Cycle 127\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Number Duplication Test 127\u003c\/p\u003e \u003cp\u003eThe Number Duplications in Accounting Textbooks 132\u003c\/p\u003e \u003cp\u003eThe Electric Utility Company Fraud Case 134\u003c\/p\u003e \u003cp\u003eThe Petty Cash Fraud Scheme 136\u003c\/p\u003e \u003cp\u003eThe Last-Two Digits Test 139\u003c\/p\u003e \u003cp\u003eThe Fraudulent Credit Card Sales Scheme 141\u003c\/p\u003e \u003cp\u003eThe Missing Cash Sales Case 142\u003c\/p\u003e \u003cp\u003eRunning the Number Duplication Test in Excel 144\u003c\/p\u003e \u003cp\u003eRunning the Number Duplication Test in Access 146\u003c\/p\u003e \u003cp\u003eRunning the Last-Two Digits Test in Excel 148\u003c\/p\u003e \u003cp\u003eRunning the Last-Two Digits Test in Access 149\u003c\/p\u003e \u003cp\u003eRunning the Number Duplication Test in R 151\u003c\/p\u003e \u003cp\u003eSummary 153\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Identifying Anomalous Outliers: Part 1 154\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Summation Test 155\u003c\/p\u003e \u003cp\u003eThe Fraud That Was Red Flagged by Two Qualitative Outliers 158\u003c\/p\u003e \u003cp\u003eThe Largest Subsets Test 161\u003c\/p\u003e \u003cp\u003eThe Largest Subset Growth Test 165\u003c\/p\u003e \u003cp\u003eThe School District Transportation Fraud 168\u003c\/p\u003e \u003cp\u003eThe SkyBonus Fraud Scheme 170\u003c\/p\u003e \u003cp\u003eRunning the Summation Test in Excel 170\u003c\/p\u003e \u003cp\u003eRunning the Summation Test in Access 171\u003c\/p\u003e \u003cp\u003eRunning the Largest Subsets Test in Excel 172\u003c\/p\u003e \u003cp\u003eRunning the Largest Subsets Test in Access 173\u003c\/p\u003e \u003cp\u003eRunning the Largest Growth Test in Excel 174\u003c\/p\u003e \u003cp\u003eRunning the Largest Growth Test in Access 176\u003c\/p\u003e \u003cp\u003eRunning the Largest Subsets Test in R 179\u003c\/p\u003e \u003cp\u003eSummary 180\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Identifying Anomalous Outliers: Part 2 182\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExamples of Relative Size Factor Test Findings 184\u003c\/p\u003e \u003cp\u003eThe Scheme That Used a Vault That Was Over Capacity 186\u003c\/p\u003e \u003cp\u003eThe Scheme That Added Sold Cars to the Car Inventory Account 189\u003c\/p\u003e \u003cp\u003eThe Vice Chairman of the Board Who Stole 0.5 Percent of His Salary 193\u003c\/p\u003e \u003cp\u003eRunning the RSF Test in Excel 194\u003c\/p\u003e \u003cp\u003eRunning the RSF Test in Access 199\u003c\/p\u003e \u003cp\u003eRunning the RSF Test in SAS 208\u003c\/p\u003e \u003cp\u003eSummary 212\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Identifying Abnormal Duplications 214\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Same-Same-Same Test 215\u003c\/p\u003e \u003cp\u003eDuplicate Payments and Various Types of Fraud 217\u003c\/p\u003e \u003cp\u003eThe Same-Same-Different (Near-Duplicates) Test 220\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud Scheme: Introduction 221\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud: The Act 222\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud: Getting the Legal Process Started 224\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud: Two Sentencing Hearings 228\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud: Epilogue 230\u003c\/p\u003e \u003cp\u003eThe Subset Number Duplication Test 231\u003c\/p\u003e \u003cp\u003eRunning the Same-Same-Same Test in Excel 233\u003c\/p\u003e \u003cp\u003eRunning the Same-Same-Different Test in Excel 235\u003c\/p\u003e \u003cp\u003eRunning the Subset Number Frequency Test in Excel 237\u003c\/p\u003e \u003cp\u003eRunning the Same-Same-Same Test in Access 239\u003c\/p\u003e \u003cp\u003eRunning the Same-Same-Different Test in Access 240\u003c\/p\u003e \u003cp\u003eRunning the Subset Number Frequency Test in Access 242\u003c\/p\u003e \u003cp\u003eSummary 245\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Comparing Current Period and Prior Period Data: Part 1 247\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Review of Descriptive Statistics 249\u003c\/p\u003e \u003cp\u003eAn Analysis of the Purchasing Card Data 250\u003c\/p\u003e \u003cp\u003eMy Law: An Analysis of Payroll Data 255\u003c\/p\u003e \u003cp\u003eAn Analysis of Machine Learning Data 257\u003c\/p\u003e \u003cp\u003eAn Analysis of Grocery Store Sales 261\u003c\/p\u003e \u003cp\u003eThe Scheme That Used Bank Transfers to a Secret Bank Account 263\u003c\/p\u003e \u003cp\u003eRunning the Descriptive Statistics Tests in Excel 268\u003c\/p\u003e \u003cp\u003eRunning the Descriptive Statistics Tests in Minitab 269\u003c\/p\u003e \u003cp\u003eRunning the Descriptive Statistics Tests in SAS 270\u003c\/p\u003e \u003cp\u003eSummary and Discussion 272\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Comparing Current Period and Prior Period Data: Part 2 274\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eVectors and Measures of Change 275\u003c\/p\u003e \u003cp\u003eAn Analysis of the Purchasing Card Data 280\u003c\/p\u003e \u003cp\u003eTaxpayer Identity Theft Refund Fraud 282\u003c\/p\u003e \u003cp\u003eThe Tax Return That Omitted a Million Dollar Prize 284\u003c\/p\u003e \u003cp\u003eThe Tax Returns for 2000 and 2001 285\u003c\/p\u003e \u003cp\u003eThe Indictment for Tax Evasion 291\u003c\/p\u003e \u003cp\u003eThe Tax Evasion Trial 292\u003c\/p\u003e \u003cp\u003eThe Verdict and Sentencing 298\u003c\/p\u003e \u003cp\u003eAn Analysis of Joe Biden’s Tax Returns 299\u003c\/p\u003e \u003cp\u003eRunning the VVS Test in SAS 303\u003c\/p\u003e \u003cp\u003eSummary and Discussion 304\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Identifying Anomalies In Time-Series Data 306\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Analysis of the Purchasing Card Data 307\u003c\/p\u003e \u003cp\u003eUsing IDEA for Time-Series Analysis 311\u003c\/p\u003e \u003cp\u003eThe Fraud Scheme That Withdrew Funds from Customer Accounts 312\u003c\/p\u003e \u003cp\u003eEmployee Data Access After Termination 317\u003c\/p\u003e \u003cp\u003eA Time-Series Analysis of Grocery Store Sales 321\u003c\/p\u003e \u003cp\u003eUsing Correlation to Detect Fraud and Errors 322\u003c\/p\u003e \u003cp\u003eUsing the Angle \u003ci\u003eθ \u003c\/i\u003eon Trial Balance Data 324\u003c\/p\u003e \u003cp\u003eUsing the VVS on Customer Rebates 327\u003c\/p\u003e \u003cp\u003eShowing the VVS Results in a Dashboard 332\u003c\/p\u003e \u003cp\u003eRunning Time-Series Analysis in SAS 334\u003c\/p\u003e \u003cp\u003eSummary and Discussion 336\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Scoring Forensic Units for Fraud Risk 338\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Overview of Risk Scoring 339\u003c\/p\u003e \u003cp\u003eThe Audit Selection Method of the IRS 340\u003c\/p\u003e \u003cp\u003eThe Fraudulent Vendor with a Post Office Box in the Head Office 344\u003c\/p\u003e \u003cp\u003eRisk Scoring to Detect Vendor Fraud 348\u003c\/p\u003e \u003cp\u003eRisk Scoring to Detect Errors in Sales Reports 354\u003c\/p\u003e \u003cp\u003eThe Predictors Used in the Sales Report Scoring Model 356\u003c\/p\u003e \u003cp\u003eThe Results of the Sales Report Scoring Model 364\u003c\/p\u003e \u003cp\u003eSummary and Discussion 365\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Case Study: An Employee’s Fraudulent Tax Refunds 367\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground Information 368\u003c\/p\u003e \u003cp\u003eThe Nicest Person in the Office 369\u003c\/p\u003e \u003cp\u003eThe Early Years of Tax Refund Fraud Scheme 372\u003c\/p\u003e \u003cp\u003eThe Later Years of Tax Refund Fraud Scheme 375\u003c\/p\u003e \u003cp\u003eAn Analysis of the Fraudulent Refund Amounts 376\u003c\/p\u003e \u003cp\u003eThe End Was Nigh 383\u003c\/p\u003e \u003cp\u003eThe Letter of the Law 386\u003c\/p\u003e \u003cp\u003eSentencing 391\u003c\/p\u003e \u003cp\u003eMary Ayers-Zander 392\u003c\/p\u003e \u003cp\u003eEpilogue 393\u003c\/p\u003e \u003cp\u003eAppendix 13A: The Fraudulent Refunds 394\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Case Study: A Supplier’s Fraudulent Shipping Claims 401\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground Information 401\u003c\/p\u003e \u003cp\u003eThe Fraudulent Shipping Charges Scheme 403\u003c\/p\u003e \u003cp\u003eAn Analysis of the Shipping Charges 405\u003c\/p\u003e \u003cp\u003eCharlene’s Lifestyle 408\u003c\/p\u003e \u003cp\u003eThe Scheme is Discovered 409\u003c\/p\u003e \u003cp\u003eThe Corley Plea 412\u003c\/p\u003e \u003cp\u003eCharlene’s Appeal for a Reduced Sentence 415\u003c\/p\u003e \u003cp\u003eThe Government’s Response to Charlene’s Memorandum 417\u003c\/p\u003e \u003cp\u003eThe Sentencing Hearing 417\u003c\/p\u003e \u003cp\u003eThe Sentence 419\u003c\/p\u003e \u003cp\u003eMotion to Delay the Prison Term 420\u003c\/p\u003e \u003cp\u003eConclusions 423\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Detecting Financial Statement Fraud 425\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Overview of Financial Statement Fraud 426\u003c\/p\u003e \u003cp\u003eBiases in Financial Statement Numbers 427\u003c\/p\u003e \u003cp\u003eEnron’s Financial Statements 430\u003c\/p\u003e \u003cp\u003eEnron’s Chief Financial Officer 432\u003c\/p\u003e \u003cp\u003eHealthSouth’s Financial Statements 433\u003c\/p\u003e \u003cp\u003eWorldCom’s Financial Statements 436\u003c\/p\u003e \u003cp\u003eWorldCom’s Rounded Numbers 440\u003c\/p\u003e \u003cp\u003eUsing Benford’s Law to Detect Financial Statement Misconduct 442\u003c\/p\u003e \u003cp\u003eBeneish’s M-Score 446\u003c\/p\u003e \u003cp\u003eDetection and Investigation Steps 447\u003c\/p\u003e \u003cp\u003eDetecting Manipulations in Monthly Subsidiary Reports 449\u003c\/p\u003e \u003cp\u003eSummary 454\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Using Microsoft Access and R For Analytics 455\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Introduction to Access 456\u003c\/p\u003e \u003cp\u003eThe Architecture of Access 457\u003c\/p\u003e \u003cp\u003eA Review of Access Tables 459\u003c\/p\u003e \u003cp\u003eImporting Data into Access 461\u003c\/p\u003e \u003cp\u003eA Review of Access Queries 462\u003c\/p\u003e \u003cp\u003eConverting Excel Data into a Usable Access Format 465\u003c\/p\u003e \u003cp\u003eUsing the Access Documenter 466\u003c\/p\u003e \u003cp\u003eDatabase Limit of 2 GB 468\u003c\/p\u003e \u003cp\u003eReports 469\u003c\/p\u003e \u003cp\u003eMiscellaneous Access Notes 471\u003c\/p\u003e \u003cp\u003eAn Introduction to R 472\u003c\/p\u003e \u003cp\u003eInstalling R and R Studio 472\u003c\/p\u003e \u003cp\u003eThe Advantages of Using R 474\u003c\/p\u003e \u003cp\u003eR Markdown 475\u003c\/p\u003e \u003cp\u003eRunning Arithmetic Code in R 475\u003c\/p\u003e \u003cp\u003eCalculating the VVS in R 477\u003c\/p\u003e \u003cp\u003eSummary 479\u003c\/p\u003e \u003cp\u003eAppendix 16A: A Discussion of the Basic Commands 480\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: Concluding Notes on Fraud Prevention and Detection 482\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Annual Cost of Employee Fraud 483\u003c\/p\u003e \u003cp\u003eThe Legal Process 484\u003c\/p\u003e \u003cp\u003e”I’m a Lawyer, Trust [Account] Me” 485\u003c\/p\u003e \u003cp\u003eThe Rights of the Defendant 487\u003c\/p\u003e \u003cp\u003ePossible Defenses Against an Embezzlement Charge 490\u003c\/p\u003e \u003cp\u003eThe Economics of Crime Model 492\u003c\/p\u003e \u003cp\u003eInternal Controls 493\u003c\/p\u003e \u003cp\u003eFraud Risk Assessments 495\u003c\/p\u003e \u003cp\u003eDetective Controls 496\u003c\/p\u003e \u003cp\u003eCrime Insurance 498\u003c\/p\u003e \u003cp\u003eFraud Detection Methods 500\u003c\/p\u003e \u003cp\u003eOther Fraud Prevention Methods 501\u003c\/p\u003e \u003cp\u003eFinal Words 504\u003c\/p\u003e \u003cp\u003eBibliography 507\u003c\/p\u003e \u003cp\u003eIndex 515\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default 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