Forensic Analytics (eBook)

MARK J. NIGRINI, PHD, is an Associate Professor at The College of New Jersey, where he teaches auditing and forensic accounting. His current research addresses forensic and continuous monitoring techniques and advanced theoretical work on Benford's Law. Dr. Nigrini has published his Benford's Law and forensic accounting research in academic journals and in professional accounting and auditing publications. He has been interviewed on radio and television and his work has been discussed in publications including the Wall Street Journal and the New York Times.

Preface.

About the Author.

Chapter 1: Using Access in Forensic Investigations.

Chapter 2: Using Excel in Forensic Investigations.

Chapter 3: Using PowerPoint in Forensic Presentations.

Chapter 4: High-Level Data Overview Tests.

Chapter 5: Benford's Law: The Basics.

Chapter 6: Benford's Law: Assessing Conformity.

Chapter 7: Benford's Law: The Second-Order and Summation Tests.

Chapter 8: Benford's Law: The Number Duplication and Last-Two Digits Tests.

Chapter 9: Testing the Internal Diagnostics of Current Period and Prior Period Data.

Chapter 10: Identifying Fraud Using the Largest Subsets and Largest Growth Tests.

Chapter 11: Identifying Anomalies Using the Relative Size Factor Test.

Chapter 12: Identifying Fraud Using Abnormal Duplications within Subsets.

Chapter 13: Identifying Fraud Using Correlation.

Chapter 14: Identifying Fraud Using Time-Series Analysis.

Chapter 15: Fraud Risk Assessments of Forensic Units.

Chapter 16: Examples of Risk-Scoring with Access Queries.

Chapter 17: The Detection of Financial Statement Fraud.

Chapter 18: Using Analytics on Purchasing Card Transactions.

References.

Index.

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