Fraud analysis techniques using ACL:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
Wiley & Sons
2009
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes index. |
| Beschreibung: | XII, 158 S. Ill. 2 CD-ROM (12 cm) |
| ISBN: | 9780470392447 0470392444 |
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Datensatz im Suchindex
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|---|---|
| adam_text | Titel: Fraud analysis techniques using ACL
Autor: Coderre, David G.
Jahr: 2009
Contents
Preface..................................................___ix
About This Toolkit........................................ix
Who Should Use This Toolkit?.............................ix
What Is Included in This Toolkit?...........................ix
System Requirements.....................................ix
How to Use This Toolkit...................................ix
Install the Fraud Toolkit Application........................x
How This Book Is Structured...............................x
Script Code Conventions..................................xi
Flowcharts...............................................xi
Modifications/Updates...................................xii
Contacting the Author....................................xii
Acknowledgments........................................xii
Introduction........................................2
Using Data Analysis to Detect Fraud.........................2
Fraud: Risks and Costs.....................................2
Why Do People Commit Fraud?............................2
Why Use Data Analysis Software?...........................3
Identifying Fraud..........................................4
Proactive Fraud Investigation...............................5
Benefits of Data Analysis with CAATTs......................6
About Scripts.............................................6
What Is a Script?........................................6
Benefits of Scripts.......................................6
Preparing Scripts for Use.................................7
Copying Scripts...........,.............................7
Copying Table Layouts.......»...........,............... 7
Working with Scripts........................,............8
Launching the Fraud Toolkit Application............____.8
Running the Scripts.,..................,......,___.....9
Filtering....................,...............,.........10
Customizing Scripts......................................11
Customizing: An Example..............................12
Creating Your Own Fraud Application......................13
Further Reading..........................................14
Chapter 1: Start and Menu............................16
Launching the Fraud Toolkit Tests..........................16
Starting the Fraud Toolkit Application......................16
Placement of Start and Fraud Menu Scripts.................17
How the Scripts Work....................................17
Start....................................................17
Fraud Menu.............................................18
Log Files................................................18
Exiting a Script..........................................20
Working without the Fraud Menu..........................20
Chapter 2: Completeness and Integrity..................22
Checking for Blanks and Data Type Mismatches.............22
Running Completeness and Integrity.......................23
How the Scripts Work....................................24
Carriage Returns.........................................24
Understanding the Verify Command.......,...............24
Understanding the Group Command.......................25
Deleting Temporary Variables, Fields, and Files............26
Variables for Complete..............................,27
Review and Analysis.,....................................27
Case Study: General Ledger Accounts Unaccounted For......29
Chapter 3; Cross-Tabulation...........................30
Organizing Your Data to Find Trends.......................30
Running Cross-Tabulation..................----..........30
Benefits of Cross-Tabulation............................... 32
Contents
How the Scripts Work....................................33
Challenges of Cross-Tabulation..........................34
X-Axis Labels............................................34
Workspaces..............................................35
Deleting Temporary Variables, Fields, and Files............36
Variables for Cross_Tabs..............................36
Review and Analysis......................................36
Case Study: Not Enough Clients...........................37
Case Study: Calling Cards.................................37
Chapter 4: Duplicates................................38
Finding Higher-Risk Items................................38
Payroll................................................38
Accounts Payable......................................38
Running Duplicates......................................38
How the Scripts Work....................................40
The Role of Subscripts....................................40
Case Study: Duplicate Payments...........................42
Dup.Dialog Script........................................43
If Statements............................................43
Dup_Multiple JCeysl......................................44
Macro Substitution.......................................44
KeyChange..............................................45
Define Field.............................................46
LENGTHO and HEX()................................... 46
Deleting Temporary Variables, Fields, and Files............46
Review and Analysis......................................47
Checking for Duplicates.................................. 47
Payroll Example........,.....,...........................48
Accounts Payable Example ..___..........................50
Chapter 5: Gaps....................................52
Identifying Transactions Missing from a Sequence...........52
Running Gaps...........................................52
How the Scripts Work....................................53
Deleting Temporary Variables, Fields, and Files............54
Review and Analysis......................................54
Case Study: Free Calls....................................55
Chapter 6: Data Profile...............................56
Establishing Normal Values and Investigating Exceptions____56
Running Data Profile.....................................56
How the Scripts Work....................................57
Flow of Data in Data Profile...............................59
Data Profile Test Parameters...............................59
Deleting Temporary Variables, Fields, and Files............61
Review and Analysis......................................62
Statistics................................................62
Stratify..................................................63
Round Amounts, Exact Multiples, and Frequent Values......65
Round Amounts: Multiples of 5,10, 25, or 100..............65
Exact Multiples of........................................66
Frequently Used Values...................................66
Profiling with Character Fields.............................67
Items with the Most Exact Multiples........................67
Least/Most Used Items....................................68
Case Study: Receipt of Inventory___.......................69
Case Study: Exact Multiples............................... 71
Filtering and Drilling Down...............................71
Filtering before Profiling___......................».....71
Filtering after Profiling.................................72
Chapter 7: Ratio Analysis.............................74
Pinpointing Suspect Transactions and Trends...............74
Running Ratio Analysis...................................74
How the Scripts Work....................................78
Max/Max2 and Max/Min Ratios...........................78
Two Fields: NumJieldl / Num_field2 Ratio.................80
Deleting Temporary Variables, Fields, and Files............80
Review and Analysis......................................81
Case Study: Dormant but Not Forgotten..................., 84
Case Study: Doctored Bills................................85
Chapter 8: Benford s Law.............................88
Identifying Anomalous Data...............................88
Understanding Benford s Law.............................88
Identifying Irregularities..................................88
Running Benford Analysis.................................89
Running Benford Custom Analysis.........................90
Creating the Custom Distribution.......................90
Division by Zero.......................................91
Testing against the Custom Distribution..................92
How the Benford Scripts Work............................93
Standard Benford Analysis..............................93
Benford Custom Analysis...............................95
Deleting Temporary Variables, Fields, and Files............96
Review and Analysis......................................96
Case Study: Signing Authority.............................98
Further Reading....................,.....................98
Chapter 9: Developing ACL Scripts..................... .100
Introduction........................................___100
Data Analysis: Generic Approach.........................100
Contents
ACL Commands........................................102
DISPLAY Command..................................102
SET Command.......................................102
DELETE Command...................................103
OPEN Command.....................................103
Commands for Defining Relationships..................103
Basic ACL Commands.................................103
IF Command.........................................104
Variables...............................................104
User-Defined Variables................................106
Using System and User-Defined Variables...............106
DEFINE Field/Expression................................106
Workspaces.............................................107
Sharing Workspaces...................................109
Scripts.................................................109
What Is a Script?......................................109
Creating Scripts......................................109
Commenting Scripts..................................113
COMMENT.......................................113
END..............................................113
Editing Scripts........................................113
Running Scripts......................................114
RUN ACL Script from DOS.............,................115
Saving a Script to a .BAT file..............................115
Interactive Scripts.......................................117
ACCEPT Command.....................................117
Dialog Boxes............................................118
Adding Selections to Drop-Down and Project
Item Lists........,...................................119
Macro Substitution.....................------............ 120
Editing Dialog Boxes.....................................120
yjf
Contents
Subscripts..............................................122
Special Uses for Subscripts.............................122
Repeating a Script..................................123
Error Trapping.....................................123
Consolidation Exercise...................................124
Advanced ACL Scripting Techniques......................125
GROUP Command.....................................125
Simple GROUP.......................................126
Conditional GROUP..................................126
Nested GROUP.......................................128
LOOP and OFFSETQ....................................132
Applications Menu...................................... 135
Building an Application Menu............................137
Creating Submenus.....................................137
Chapter 10: Utility Scripts............................138
Auto_Execute...........................................138
Extract-Values..........................................139
Ending Balance Verification..............................140
RunningJTotal..........................................142
Maximum and Minimum Values.........................143
Appendix: ACl Installation Process................................145
Glossary...................................................149
Index.....................................................755
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| language | English |
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| spelling | Coderre, David G. Verfasser aut Fraud analysis techniques using ACL David Coderre Hoboken, N.J. Wiley & Sons 2009 XII, 158 S. Ill. 2 CD-ROM (12 cm) txt rdacontent n rdamedia nc rdacarrier Includes index. Datenverarbeitung Fraud Fraud investigation Fraud Prevention Auditing, Internal Data processing Betrug (DE-588)4006249-1 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Betrug (DE-588)4006249-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024646868&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Coderre, David G. Fraud analysis techniques using ACL Datenverarbeitung Fraud Fraud investigation Fraud Prevention Auditing, Internal Data processing Betrug (DE-588)4006249-1 gnd Unternehmen (DE-588)4061963-1 gnd |
| subject_GND | (DE-588)4006249-1 (DE-588)4061963-1 |
| title | Fraud analysis techniques using ACL |
| title_auth | Fraud analysis techniques using ACL |
| title_exact_search | Fraud analysis techniques using ACL |
| title_full | Fraud analysis techniques using ACL David Coderre |
| title_fullStr | Fraud analysis techniques using ACL David Coderre |
| title_full_unstemmed | Fraud analysis techniques using ACL David Coderre |
| title_short | Fraud analysis techniques using ACL |
| title_sort | fraud analysis techniques using acl |
| topic | Datenverarbeitung Fraud Fraud investigation Fraud Prevention Auditing, Internal Data processing Betrug (DE-588)4006249-1 gnd Unternehmen (DE-588)4061963-1 gnd |
| topic_facet | Datenverarbeitung Fraud Fraud investigation Fraud Prevention Auditing, Internal Data processing Betrug Unternehmen |
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