Fraud Analysis Techniques Using ACL

Fraud Analysis Techniques Using ACL......Page 5
0470392444......Page 1
Contents......Page 7
How to Use This Toolkit......Page 11
How This Book Is Structured......Page 12
Flowcharts......Page 13
Acknowledgments......Page 14
Why Do People Commit Fraud?......Page 16
Why Use Data Analysis Software?......Page 17
Identifying Fraud......Page 18
Proactive Fraud Investigation......Page 19
About Scripts......Page 20
Customizing Scripts......Page 25
Creating Your Own Fraud Application......Page 27
Further Reading......Page 28
Starting the Fraud Toolkit Application......Page 30
Start......Page 31
Log Files......Page 32
Working without the Fraud Menu......Page 34
Checking for Blanks and Data Type Mismatches......Page 36
Running Completeness and Integrity......Page 37
Understanding the Verify Command......Page 38
Understanding the Group Command......Page 39
Review and Analysis......Page 41
Case Study: General Ledger Accounts Unaccounted For......Page 43
Running Cross-Tabulation......Page 44
Benefits of Cross-Tabulation......Page 46
How the Scripts Work......Page 47
X-Axis Labels......Page 48
Workspaces......Page 49
Review and Analysis......Page 50
Case Study: Calling Cards......Page 51
Running Duplicates......Page 52
The Role of Subscripts......Page 54
Case Study: Duplicate Payments......Page 56
If Statements......Page 57
Macro Substitution......Page 58
KeyChange......Page 59
LENGTH() and HEX()......Page 60
Checking for Duplicates......Page 61
Payroll Example......Page 62
Accounts Payable Example......Page 64
Running Gaps......Page 66
How the Scripts Work......Page 67
Review and Analysis......Page 68
Case Study: Free Calls......Page 69
Running Data Profile......Page 70
How the Scripts Work......Page 71
Data Profile Test Parameters......Page 73
Statistics......Page 76
Stratify......Page 77
Round Amounts: Multiples of 5, 10, 25, or 100......Page 79
Frequently Used Values......Page 80
Items with the Most Exact Multiples......Page 81
Least/Most Used Items......Page 82
Case Study: Receipt of Inventory......Page 83
Filtering and Drilling Down......Page 85
Running Ratio Analysis......Page 88
Max/Max2 and Max/Min Ratios......Page 92
Two Fields: Num_field1 / Num_field2 Ratio......Page 94
Review and Analysis......Page 95
Case Study: Dormant but Not Forgotten......Page 98
Case Study: Doctored Bills......Page 99
Identifying Irregularities......Page 102
Running Benford Analysis......Page 103
Running Benford Custom Analysis......Page 104
How the Benford Scripts Work......Page 107
Review and Analysis......Page 110
Further Reading......Page 112
Data Analysis: Generic Approach......Page 114
ACL Commands......Page 116
Variables......Page 118
DEFINE Field/Expression......Page 120
Workspaces......Page 121
Scripts......Page 123
Saving a Script to a .BAT file......Page 129
ACCEPT Command......Page 131
Dialog Boxes......Page 132
Adding Selections to Drop-Down and Project Item Lists......Page 133
Editing Dialog Boxes......Page 134
Subscripts......Page 136
Consolidation Exercise......Page 138
GROUP Command......Page 139
LOOP and OFFSET()......Page 146
Applications Menu......Page 149
Creating Submenus......Page 151
Auto_Execute......Page 152
Extract_Values......Page 153
Ending Balance Verification......Page 154
Running_Total......Page 156
Maximum and Minimum Values......Page 157
Appendix: ACL Installation Process......Page 159
Glossary......Page 163
Index......Page 169