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Forensic Analytics Methods and Techniques for Forensic Accounting Investigations
Forensic analytics is the use of electronic data to reconstruct or detect financial fraud. The process of forensic analytics is made up of data collection and preparation, data analysis, and the preparation of a fraud report and the possible presentation of the results.
In Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations, author Mark Nigrini reviews the use of Microsoft Access and Excel in a forensic setting, together with many rigorous analytical procedures to detect employee fraud, biases, and other irregularities including errors. The book includes a comprehensive chapter on financial statement fraud, and the concluding chapter on credit/debit purchasing card fraud shows an authentic dashboard used by a Fortune 100 company.
Nigrini devotes three chapters to a review of the use of Access, Excel, and PowerPoint in a forensic setting. The next eleven chapters discuss data interrogation tests that could be used in a forensic setting to detect employee fraud, biases, and errors. In each chapter, the tests are discussed in general terms and are then demonstrated using case studies with real data. In addition, the steps needed to run the tests are illustrated with screenshots from Access and Excel. Two chapters review, with examples, a risk-scoring technique that can be used to score divisions, agents, or locations for fraud risk.
A full chapter presents various tests, along with real-world examples and case studies, to detect financial statement fraud. The concluding chapter is a case study showing an analysis of purchasing card data using selected tests from the prior chapters, and a presentation of the findings.
The companion website (www.nigrini.com/ForensicAnalytics.htm) has all the data tables used in the book, available for download. Along with notes and updates related to the book, the website also includes end-of-chapter problems and assignments for use by instructors, together with PowerPoint slides for presentations.