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A short course of lectures
«Fraud and fraud detection»

Testing the Payroll Register File against Other Data FilesCASE STUDYTraveled Overnight with Both Flight and Accommodation ChargesThe Placement StageDUPLICATE ADDRESSES IN VENDOR MASTERNonstatistical SamplingEIGHT. Billing SchemesZ-Score TestsEVALUATION AND ANALYSISPayroll Register TestsOTHER MONEY TRANSFER SYSTEMS AND NEW OPPORTUNITIESTHREE. The Data Analysis CycleThe Standard DeviationDATA ANALYSISStatistical SamplingSAME-SAME-DIFFERENT TESTDATA AND DATA ANALYSISRECOGNIZING FRAUDSKIMMINGDiscovery SamplingOther Analytical TestsELEVEN. Expense Reimbursement SchemesNUMBER DUPLICATION TESTMEASURE OF DISPERSIONSAME-SAME-SAME TESTFalsifying Sales or Purchase RecordsPERFORMING THE AUDIT Data FamiliarizationTWO. Fraud DetectionRELATIVE SIZE FACTOR TESTVisual Script versus IDEAScriptCONCEALMENT OF NONCASH MISAPPROPRIATIONSAttribute SamplingOther Potential TestsQUANTIFYING THE ZAPPED RECORDSPAYMENTS TO VENDORS NOT IN MASTERASSESS THE RISK OF FRAUDAudit ObjectivesData Analytical TestsCREATING IDEASCRIPTSINFERENTIAL STATISTICSNonstatistical Sampling MethodsPROJECTS OVERVIEWAUDIT AREAS AND DATA FILESSAMPLINGThe Layering StageEVEN DOLLAR AMOUNTSTYPES OF FRAUDAudit and InvestigativeDESCRIPTIVE STATISTICSCONCEALMENTForewordRegular Salary PaymentsSoftware and TechnologyData RequirementsQuarterly ReconciliationDATA ANALYTICAL TESTSTWELVE. Register Disbursement SchemesSAME-SAME-DIFFERENT TESTUsage Considerations of Benford's LawTravel Outside of the Country TestClassical Variables Sampling (CVS)Traveled Overnight with Flight but No Accommodation ChargesBlank Contents in the Last-Name FieldMultiple ReimbursementsFile PreparationANOMALIES VERSUS FRAUD WITHIN DATATop Record ExtractionsGap DetectionDocumenting the ResultsDays TraveledSame Day Traveled with Flight ChargesHigh Number of PaymentsSame-Same-Same TestsCORRELATIONSAME-SAME-SAME TESTIDEA FEATURES DEMONSTRATEDCHECK TAMPERINGNonsampling RiskAnalyzing Files by Payment TypeTHE MARKUP RATIOSObtain Test FilesTENDER SCHEMESData Analytical TestsIDEA ImportOBTAINING DATA FILESSampling Is Not EnoughANOMALIES VERSUS FRAUDProbability Proportional-to-Size Sampling (PPS)MEASURES OF CENTERData Familiarization StepsFalsifying Inventory RecordsZ-SCOREMisuse and AbuseGEL-2The equation instructs IDEA to extract any record where the payment type fieldObtaining an Authorized SignatureRELATIVE SIZE FACTOR TESTCONCEALMENTAfter ImportSEVEN. Skimming and Cash LarcenyPAYMENTS WITHOUT PURCHASE ORDERS TESTUsing Benford's Law in IDEAGAP DETECTION OF CHECK NUMBER SEQUENCESThe Mean DeviationDuplicate Key DetectionFictitious Expense ReimbursementsAbout the AuthorSIX. Advanced Data Analytical TestsMEASURE OF VARIABILITYComparison Based on Audit UnitTransfer of AssetsMISSING AND MODIFIED BILLSChoice of Sampling MethodsVoid TestsPurchase CardsRelative Size Factor TestData FamiliarizationFOUR. Statistics and SamplingTHE MONEY-LAUNDERING PROCESSEVEN AMOUNTSEven Amounts TestsPrefaceObtaining ChecksBENFORD'S LAW TESTSCoupon TestsSigning Incentive Plan PaymentsThe PayeeTYPES OF NONCASH MISAPPROPRIATIONSBENFORD'S LAWNINE. Check-Tampering SchemesTHE PAYROLL REGISTERZ-SCOREDATA AND DATA FAMILIARIZATIONSEARCH FOR POST OFFICE BOXCleaning Up the DataCONFLICT OF INTERESTSame Day Traveled with Accommodation ChargesCASH LARCENYFALSE VOIDSStatistical Sampling MethodsSIXTEEN. Zapper FraudBRIBERYOvertime Wages PaymentsCONSIDERATIONS FOR AUTOMATIONDATA ANALYTICAL TESTSFALSE REFUNDS AND ADJUSTMENTSSame Day Traveled with Both Flight and Accommodation ChargesPayments on Last Day of the MonthDATA ANALYTICAL SOFTWAREOther Data Analytical TestsSEVENTEEN. Automation and IDEAScriptELECTRONIC PAYMENTS FRAUD PREVENTIONBackup Data AnalysisUnconcealed MisappropriationsFIFTEEN. Money LaunderingSame-Same-Different TestGEL-1DATA MINING VERSUS DATA ANALYSIS AND ANALYTICSThe VarianceProprietary InformationDetermine Whether IDEA Is AppropriateDeviations from the MeanSampling RiskPREPARATION FOR DATA ANALYSISMischaracterized Expense ReimbursementsComparing Regular Salary Payments with Other Payment TypesConcealing the DeedDATA ANALYTICAL TESTSFIVE. Data Analytical TestsDATA ANALYTICS: FINAL WORDSDATA AND DATA FAMILIARIZATIONGEL-1 AND GEL-2FILE FORMAT TYPESADDITIONAL POS DATA FILES TO ANALYZEUnderbilling SchemesOther Data Analytical TestsData FilesFRAUDULENT DATA INCLUSIONS AND DELETIONSOverbilling SchemesTender AnalysisTop-10 Flight Charges with No Accommodation Charge and Traveled OvernightFOURTEEN. CorruptionPivot Table ViewStandard Deviation of a Population versus Standard Deviation of a SampleLENGTH OF TIME BETWEEN INVOICE AND PAYMENT DATES TESTTHIRTEEN. Noncash MisappropriationsPayroll Master File TestsMATCH EMPLOYEE ADDRESS TO SUPPLIERThe Integration StageHOW THIS BOOK IS ORGANIZEDDaily Averages TestsPOINT-OF-SALES SYSTEM CASE STUDYTEN. Payroll FraudOverstated Expense ReimbursementsCommission Payment TestsARRANGING AND ORGANIZING DATATREND ANALYSISPAYROLL MASTER AND COMMISSION TESTSCompanion Website IDEAScriptsMonthly ReconciliationKICKBACKS, ILLEGAL GRATUITIES, AND EXTORTIONDATA ANALYTICS
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