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A short course of lectures
«Fraud and fraud detection»

Data Familiarization StepsMATCH EMPLOYEE ADDRESS TO SUPPLIERELECTRONIC PAYMENTS FRAUD PREVENTIONSame Day Traveled with Flight ChargesSame Day Traveled with Accommodation ChargesAbout the AuthorKICKBACKS, ILLEGAL GRATUITIES, AND EXTORTIONSEVEN. Skimming and Cash LarcenyPAYMENTS TO VENDORS NOT IN MASTERNUMBER DUPLICATION TESTCASH LARCENYSampling RiskFALSE VOIDSANOMALIES VERSUS FRAUD WITHIN DATATravel Outside of the Country TestOther Potential TestsDATA ANALYTICAL SOFTWAREASSESS THE RISK OF FRAUDDATA ANALYTICS: FINAL WORDSPROJECTS OVERVIEWZ-Score TestsThe VarianceAnalyzing Files by Payment TypeSigning Incentive Plan PaymentsRelative Size Factor TestMEASURE OF VARIABILITYRELATIVE SIZE FACTOR TESTPayments on Last Day of the MonthGEL-1 AND GEL-2Other Data Analytical TestsPOINT-OF-SALES SYSTEM CASE STUDYSEARCH FOR POST OFFICE BOXNINE. Check-Tampering SchemesLENGTH OF TIME BETWEEN INVOICE AND PAYMENT DATES TESTBENFORD'S LAW TESTSTREND ANALYSISPivot Table ViewANOMALIES VERSUS FRAUDThe Mean DeviationARRANGING AND ORGANIZING DATACompanion Website IDEAScriptsCHECK TAMPERINGSoftware and TechnologyTWO. Fraud DetectionCoupon TestsTransfer of AssetsSame-Same-Same TestsFalsifying Sales or Purchase RecordsDeviations from the MeanData Analytical TestsThe equation instructs IDEA to extract any record where the payment type fieldCleaning Up the DataTYPES OF FRAUDIDEA FEATURES DEMONSTRATEDClassical Variables Sampling (CVS)Documenting the ResultsTYPES OF NONCASH MISAPPROPRIATIONSObtaining ChecksProprietary InformationThe Placement StagePayroll Master File TestsELEVEN. Expense Reimbursement SchemesBENFORD'S LAWDATA AND DATA FAMILIARIZATIONComparing Regular Salary Payments with Other Payment TypesNonstatistical SamplingThe Integration StageEVEN AMOUNTSGAP DETECTION OF CHECK NUMBER SEQUENCESForewordData FamiliarizationPREPARATION FOR DATA ANALYSISFictitious Expense ReimbursementsAudit ObjectivesOther Analytical TestsDATA ANALYTICSFILE FORMAT TYPESUsing Benford's Law in IDEARELATIVE SIZE FACTOR TESTIDEA ImportDATA AND DATA FAMILIARIZATIONZ-SCORETWELVE. Register Disbursement SchemesSampling Is Not EnoughPERFORMING THE AUDIT SAME-SAME-DIFFERENT TESTVoid TestsNonstatistical Sampling MethodsData FamiliarizationDATA ANALYTICAL TESTSFile PreparationUnconcealed MisappropriationsOther Data Analytical TestsTENDER SCHEMESDESCRIPTIVE STATISTICSOTHER MONEY TRANSFER SYSTEMS AND NEW OPPORTUNITIESTender AnalysisDuplicate Key DetectionPAYROLL MASTER AND COMMISSION TESTSFalsifying Inventory RecordsAfter ImportAudit and InvestigativeTEN. Payroll FraudTop Record ExtractionsTraveled Overnight with Both Flight and Accommodation ChargesCASE STUDYDATA ANALYTICAL TESTSRECOGNIZING FRAUDDUPLICATE ADDRESSES IN VENDOR MASTERHOW THIS BOOK IS ORGANIZEDSAME-SAME-SAME TESTADDITIONAL POS DATA FILES TO ANALYZESAME-SAME-DIFFERENT TESTThe PayeeChoice of Sampling MethodsOverbilling SchemesSEVENTEEN. Automation and IDEAScriptCREATING IDEASCRIPTSNonsampling RiskFALSE REFUNDS AND ADJUSTMENTSQUANTIFYING THE ZAPPED RECORDSPayroll Register TestsTHREE. The Data Analysis CycleSame Day Traveled with Both Flight and Accommodation ChargesDetermine Whether IDEA Is AppropriateComparison Based on Audit UnitData FilesEven Amounts TestsObtaining an Authorized SignatureDATA ANALYTICAL TESTSFOUR. Statistics and SamplingFIFTEEN. Money LaunderingMEASURES OF CENTERMEASURE OF DISPERSIONCONFLICT OF INTERESTQuarterly ReconciliationAUDIT AREAS AND DATA FILESFOURTEEN. CorruptionStatistical Sampling MethodsBRIBERYStatistical SamplingCONSIDERATIONS FOR AUTOMATIONTHIRTEEN. Noncash MisappropriationsPrefaceEVEN DOLLAR AMOUNTSDiscovery SamplingProbability Proportional-to-Size Sampling (PPS)The Standard DeviationDATA ANALYSISGEL-1Daily Averages TestsFIVE. Data Analytical TestsOverstated Expense ReimbursementsTHE PAYROLL REGISTERThe Layering StageStandard Deviation of a Population versus Standard Deviation of a SampleBlank Contents in the Last-Name FieldOvertime Wages PaymentsHigh Number of PaymentsTop-10 Flight Charges with No Accommodation Charge and Traveled OvernightData RequirementsMonthly ReconciliationDATA MINING VERSUS DATA ANALYSIS AND ANALYTICSGEL-2Visual Script versus IDEAScriptSKIMMINGCONCEALMENTSIXTEEN. Zapper FraudObtain Test FilesEIGHT. Billing SchemesCommission Payment TestsTHE MONEY-LAUNDERING PROCESSSAME-SAME-SAME TESTPAYMENTS WITHOUT PURCHASE ORDERS TESTTHE MARKUP RATIOSAttribute SamplingMISSING AND MODIFIED BILLSMisuse and AbuseSIX. Advanced Data Analytical TestsGap DetectionDays TraveledINFERENTIAL STATISTICSCORRELATIONConcealing the DeedEVALUATION AND ANALYSISUsage Considerations of Benford's LawTesting the Payroll Register File against Other Data FilesCONCEALMENT OF NONCASH MISAPPROPRIATIONSRegular Salary PaymentsTraveled Overnight with Flight but No Accommodation ChargesCONCEALMENTSame-Same-Different TestMischaracterized Expense ReimbursementsMultiple ReimbursementsData Analytical TestsBackup Data AnalysisZ-SCOREFRAUDULENT DATA INCLUSIONS AND DELETIONSPurchase CardsUnderbilling SchemesOBTAINING DATA FILESSAMPLINGDATA AND DATA ANALYSIS
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