Forensic analytics: methods and techniques for forensic accounting investigations
"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 dete...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
c2011
|
| Schriftenreihe: | Wiley corporate F & A.
|
| Schlagworte: | |
| Online-Zugang: | HWR01 |
| Zusammenfassung: | "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"-- |
| Beschreibung: | Includes bibliographical references and index Front Matter -- Using Access in Forensic Investigations -- Using Excel in Forensic Investigations -- Using PowerPoint in Forensic Presentations -- High b6 sLevel Data Overview Tests -- Benford's Law: The Basics -- Benford's Law: Assessing Conformity -- Benford's Law: The Second b6 sOrder and Summation Tests -- Benford's Law: The Number Duplication and Last b6 sTwo 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 Time b6 sSeries 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 |
| Beschreibung: | 1 Online-Ressource (xvi, 463 Seiten) Ill. |
| ISBN: | 9781118087688 |
Internformat
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| 490 | 0 | |a Wiley corporate F & A. | |
| 500 | |a Includes bibliographical references and index | ||
| 500 | |a Front Matter -- Using Access in Forensic Investigations -- Using Excel in Forensic Investigations -- Using PowerPoint in Forensic Presentations -- High b6 sLevel Data Overview Tests -- Benford's Law: The Basics -- Benford's Law: Assessing Conformity -- Benford's Law: The Second b6 sOrder and Summation Tests -- Benford's Law: The Number Duplication and Last b6 sTwo 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 Time b6 sSeries 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 | ||
| 520 | |a "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"-- | ||
| 650 | 7 | |a LAW / Forensic Science |2 bisacsh | |
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| 650 | 7 | |a Wirtschaftspr ufung |2 swd | |
| 650 | 4 | |a Forensic accounting | |
| 650 | 4 | |a Fraud | |
| 650 | 4 | |a Misleading financial statements | |
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Datensatz im Suchindex
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| author | Nigrini, Mark John |
| author_GND | (DE-588)171545818 |
| author_facet | Nigrini, Mark John |
| author_role | aut |
| author_sort | Nigrini, Mark John |
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| building | Verbundindex |
| bvnumber | BV041425986 |
| collection | ZDB-22-CAN |
| ctrlnum | (OCoLC)1039818110 (DE-599)BVBBV041425986 |
| format | Electronic eBook |
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| id | DE-604.BV041425986 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:56:32Z |
| institution | BVB |
| isbn | 9781118087688 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026872953 |
| oclc_num | 1039818110 |
| open_access_boolean | |
| owner | DE-2070s DE-Aug4 |
| owner_facet | DE-2070s DE-Aug4 |
| physical | 1 Online-Ressource (xvi, 463 Seiten) Ill. |
| psigel | ZDB-22-CAN |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Wiley |
| record_format | marc |
| series2 | Wiley corporate F & A. |
| spelling | Nigrini, Mark John Verfasser (DE-588)171545818 aut Forensic analytics methods and techniques for forensic accounting investigations Mark J. Nigrini Hoboken, NJ Wiley c2011 1 Online-Ressource (xvi, 463 Seiten) Ill. txt rdacontent c rdamedia 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 -- High b6 sLevel Data Overview Tests -- Benford's Law: The Basics -- Benford's Law: Assessing Conformity -- Benford's Law: The Second b6 sOrder and Summation Tests -- Benford's Law: The Number Duplication and Last b6 sTwo 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 Time b6 sSeries 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"-- LAW / Forensic Science bisacsh Betrug swd Rechnungslegung swd Wirtschaftspr ufung swd Forensic accounting Fraud Misleading financial statements Betrug (DE-588)4006249-1 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s Betrug (DE-588)4006249-1 s Wirtschaftsprüfung (DE-588)4066505-7 s 1\p DE-604 DE-604 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Nigrini, Mark John Forensic analytics methods and techniques for forensic accounting investigations LAW / Forensic Science bisacsh Betrug swd Rechnungslegung swd Wirtschaftspr ufung swd Forensic accounting Fraud Misleading financial statements Betrug (DE-588)4006249-1 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4006249-1 (DE-588)4066505-7 (DE-588)4128343-0 |
| title | Forensic analytics methods and techniques for forensic accounting investigations |
| title_auth | Forensic analytics methods and techniques for forensic accounting investigations |
| title_exact_search | Forensic analytics methods and techniques for forensic accounting investigations |
| title_full | Forensic analytics methods and techniques for forensic accounting investigations Mark J. Nigrini |
| title_fullStr | Forensic analytics methods and techniques for forensic accounting investigations Mark J. Nigrini |
| title_full_unstemmed | Forensic analytics methods and techniques for forensic accounting investigations Mark J. Nigrini |
| title_short | Forensic analytics |
| title_sort | forensic analytics methods and techniques for forensic accounting investigations |
| title_sub | methods and techniques for forensic accounting investigations |
| topic | LAW / Forensic Science bisacsh Betrug swd Rechnungslegung swd Wirtschaftspr ufung swd Forensic accounting Fraud Misleading financial statements Betrug (DE-588)4006249-1 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | LAW / Forensic Science Betrug Rechnungslegung Wirtschaftspr ufung Forensic accounting Fraud Misleading financial statements Wirtschaftsprüfung |
| work_keys_str_mv | AT nigrinimarkjohn forensicanalyticsmethodsandtechniquesforforensicaccountinginvestigations |