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...

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1. Verfasser: Nigrini, Mark John (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Hoboken, NJ Wiley c2011
Schriftenreihe:Wiley corporate F & A.
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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"-- 
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Datensatz im Suchindex

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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