Forensic Analytics : Methods and Techniques for Forensic Accounting Investigations

Cover -- Title Page -- Copyright -- Contents -- List of Cases -- About the Author -- Preface -- Abbreviations -- Analytics Software Used -- Introduction -- Temptation in an Occupation -- Fraudulent Checks Written by the CFO -- Fraudulent Purchases Made by a Purchasing Manager -- Donna was a Gamblin' Wreck at Georgia Tech -- Forensic Analytics -- An Overview of Tableau -- The Risk Assessment Standards -- Discussion -- Chapter 1 Using Microsoft Excel for Forensic Analytics -- The Fraud Types Relevant to Forensic Analytics -- The Main Steps in a Forensic Analytics Application -- The Final Report -- An Overview of Excel -- Importing Data into Excel -- Some Useful Excel Formatting Features -- Protecting Excel Spreadsheets -- The Valuable "IF" Function -- The Pivottable Routine -- The Valuable Vlookup Function -- Using Excel Results in Word Files -- Excel Warnings and Indicators -- Excel Dashboards -- Dashboards in Practice -- Summary -- Chapter 2 The Initial High-Level Overview Tests -- The Data Profile -- The Histogram -- The Periodic Graph -- Descriptive Statistics -- Preparing the Data Profile Using Excel -- Preparing the Data Profile Using Access -- Preparing the Histogram in Excel and Access -- Preparing the Histogram in IDEA and Tableau -- Preparing the Periodic Graph in Excel and Access -- Summary -- Chapter 3 Benford's Law: The Basic Tests -- An Overview of Benford's Law -- Some Early Discussions of Benford's Law -- Selected Articles from the Eighties -- Selected Articles from the Nineties -- Scenarios Under Which Data Should Conform to Benford -- The Two Scenarios Under Which Accounting Data Sets Should Conform to Benford -- Other Considerations for the Conformity of Accounting Data -- Accounting Data Examples -- Preparing the Benford Graph Using Excel -- Preparing the Benford Graph Using Access -- Summary.