Forensic Analytics—Methods and Techniques for Forensic Accounting Investigations
by Mark Nigrini, Ph.D.
from Wiley Publishing
Discover how to detect fraud, biases, or errors in your data using Microsoft Access® or Excel®
With more than 300 images, Forensic Analytics reviews and shows how 20 substantive and rigorous tests can be used to detect fraud, errors, estimates, or biases in your data. For each test, the original data is shown with the steps needed to get to the final result. The tests range from high-level data overviews to assess the reasonableness of data, to highly focused tests that give small samples of highly suspicious transactions. These tests are relevant to your organization, whether small or large, for profit, nonprofit, or government-related.
In the final chapter of the book, Nigrini reviews a Purchasing Card dashboard. The chapter also includes a discussion with a real-world case study of the forensic analytics tests being applied to authentic Purchasing Card data.
Demonstrates how to use Access, Excel, and PowerPoint in a forensic setting
Explores use of statistical techniques such as Benford's Law, descriptive statistics, correlation, and time-series analysis to detect fraud and errors
Discusses the detection of financial statement fraud using various statistical approaches
Explains how to score locations, agents, customers, or employees for fraud risk
Shows you how to become the data analytics expert in your organization
Forensic Analytics shows how you can use Microsoft Access and Excel as your primary data interrogation tools to find exceptional, irregular, and anomalous records.
From Robert Notman, NAPCP member:
All P-Card administrators that are concerned with risk analysis should include a copy of Dr. Mark Nigrini's book, Forensic Analytics—Methods and Techniques for Forensic Accounting Investigations. The book details several methods that the PA can use to discover potential misuse, abuse or inefficiencies. One of the ways we are beginning to mitigate risk is comparing actual spend to authorized spend limits and then calculating a more logical authorized spend.
See what others are saying about Dr. Mark Nigrini's book
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