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A short course of lectures
«Fraud and fraud detection»





DATA ANALYTICAL SOFTWAREFALSE REFUNDS AND ADJUSTMENTSGap DetectionHOW THIS BOOK IS ORGANIZEDOTHER MONEY TRANSFER SYSTEMS AND NEW OPPORTUNITIESSigning Incentive Plan PaymentsSIX. Advanced Data Analytical TestsOverstated Expense ReimbursementsFIVE. Data Analytical TestsStatistical Sampling MethodsMisuse and AbuseOther Analytical TestsNonsampling RiskFOURTEEN. CorruptionData RequirementsAudit and InvestigativeDATA AND DATA FAMILIARIZATIONBlank Contents in the Last-Name FieldNINE. Check-Tampering SchemesObtaining ChecksZ-SCOREOvertime Wages PaymentsNonstatistical Sampling MethodsThe VarianceForewordChoice of Sampling MethodsBRIBERYSEVENTEEN. Automation and IDEAScriptCONSIDERATIONS FOR AUTOMATIONComparison Based on Audit UnitCommission Payment TestsTENDER SCHEMESClassical Variables Sampling (CVS)EVALUATION AND ANALYSISRECOGNIZING FRAUDANOMALIES VERSUS FRAUDCASH LARCENYData Analytical TestsPOINT-OF-SALES SYSTEM CASE STUDYNUMBER DUPLICATION TESTOther Data Analytical TestsDATA ANALYTICSCleaning Up the DataPERFORMING THE AUDIT After ImportThe equation instructs IDEA to extract any record where the payment type fieldMATCH EMPLOYEE ADDRESS TO SUPPLIERRELATIVE SIZE FACTOR TESTPayroll Register TestsData FamiliarizationPROJECTS OVERVIEWProbability Proportional-to-Size Sampling (PPS)Usage Considerations of Benford's LawSame-Same-Same TestsThe Integration StagePAYMENTS WITHOUT PURCHASE ORDERS TESTVisual Script versus IDEAScriptEIGHT. Billing SchemesSIXTEEN. Zapper FraudCoupon TestsAUDIT AREAS AND DATA FILESZ-SCOREIDEA FEATURES DEMONSTRATEDEVEN AMOUNTSAbout the AuthorThe Layering StageComparing Regular Salary Payments with Other Payment TypesData Analytical TestsTEN. Payroll FraudRELATIVE SIZE FACTOR TESTFalsifying Sales or Purchase RecordsBackup Data AnalysisSEVEN. Skimming and Cash LarcenyFIFTEEN. Money LaunderingUnderbilling SchemesTraveled Overnight with Flight but No Accommodation ChargesUnconcealed MisappropriationsBENFORD'S LAWMEASURE OF DISPERSIONDUPLICATE ADDRESSES IN VENDOR MASTERDays TraveledMEASURE OF VARIABILITYOther Potential TestsIDEA ImportTWO. Fraud DetectionPREPARATION FOR DATA ANALYSISGEL-2DATA AND DATA ANALYSISINFERENTIAL STATISTICSSAMPLINGAudit ObjectivesANOMALIES VERSUS FRAUD WITHIN DATATREND ANALYSISTHREE. The Data Analysis CycleDATA ANALYSISPayroll Master File TestsQUANTIFYING THE ZAPPED RECORDSTYPES OF FRAUDTHE MARKUP RATIOSSame-Same-Different TestLENGTH OF TIME BETWEEN INVOICE AND PAYMENT DATES TESTSame Day Traveled with Flight ChargesVoid TestsSAME-SAME-SAME TESTFictitious Expense ReimbursementsOBTAINING DATA FILESData Familiarization StepsPayments on Last Day of the MonthDATA ANALYTICAL TESTSTender AnalysisMISSING AND MODIFIED BILLSFRAUDULENT DATA INCLUSIONS AND DELETIONSThe Standard DeviationData FilesSampling Is Not EnoughSKIMMINGDaily Averages TestsSame Day Traveled with Both Flight and Accommodation ChargesPivot Table ViewFOUR. Statistics and SamplingTWELVE. Register Disbursement SchemesTop Record ExtractionsRelative Size Factor TestOther Data Analytical TestsStatistical SamplingEven Amounts TestsStandard Deviation of a Population versus Standard Deviation of a SampleELEVEN. Expense Reimbursement SchemesData FamiliarizationThe Mean DeviationPrefaceDESCRIPTIVE STATISTICSDATA MINING VERSUS DATA ANALYSIS AND ANALYTICSFile PreparationCONCEALMENTSoftware and TechnologyTHIRTEEN. Noncash MisappropriationsTraveled Overnight with Both Flight and Accommodation ChargesFalsifying Inventory RecordsTHE MONEY-LAUNDERING PROCESSObtaining an Authorized SignatureSame Day Traveled with Accommodation ChargesCREATING IDEASCRIPTSAnalyzing Files by Payment TypeTop-10 Flight Charges with No Accommodation Charge and Traveled OvernightDetermine Whether IDEA Is AppropriateCompanion Website IDEAScriptsHigh Number of PaymentsGAP DETECTION OF CHECK NUMBER SEQUENCESARRANGING AND ORGANIZING DATANonstatistical SamplingMischaracterized Expense ReimbursementsTHE PAYROLL REGISTERZ-Score TestsDATA AND DATA FAMILIARIZATIONKICKBACKS, ILLEGAL GRATUITIES, AND EXTORTIONTravel Outside of the Country TestASSESS THE RISK OF FRAUDFALSE VOIDSProprietary InformationDeviations from the MeanAttribute SamplingQuarterly ReconciliationTransfer of AssetsDATA ANALYTICAL TESTSMultiple ReimbursementsPurchase CardsDATA ANALYTICAL TESTSSampling RiskCORRELATIONDuplicate Key DetectionCONCEALMENT OF NONCASH MISAPPROPRIATIONSMonthly ReconciliationPAYMENTS TO VENDORS NOT IN MASTERGEL-1MEASURES OF CENTERThe PayeeFILE FORMAT TYPESCASE STUDYCONCEALMENTSEARCH FOR POST OFFICE BOXSAME-SAME-SAME TESTDocumenting the ResultsUsing Benford's Law in IDEAThe Placement StageTesting the Payroll Register File against Other Data FilesConcealing the DeedCONFLICT OF INTERESTTYPES OF NONCASH MISAPPROPRIATIONSPAYROLL MASTER AND COMMISSION TESTSBENFORD'S LAW TESTSDiscovery SamplingEVEN DOLLAR AMOUNTSOverbilling SchemesDATA ANALYTICS: FINAL WORDSSAME-SAME-DIFFERENT TESTCHECK TAMPERINGELECTRONIC PAYMENTS FRAUD PREVENTIONADDITIONAL POS DATA FILES TO ANALYZEGEL-1 AND GEL-2SAME-SAME-DIFFERENT TESTObtain Test FilesRegular Salary Payments
 
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