{"product_id":"forensic-analytics-methods-and-techniques-for-forensic-accounting-investigations-hardback-9781119585763","title":"Forensic Analytics; Methods and Techniques for Forensic Accounting Investigations (Hardback) 9781119585763","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eForensic Analytics\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eMethods and Techniques for Forensic Accounting Investigations\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eMark J. Nigrini (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781119585763, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 6 July 2020\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e544 pages\u003cbr\u003e25.6 x 19 x 3.6 cm, 1.066 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cp\u003e\u003cb\u003eBecome the forensic analytics expert in your organization \u003c\/b\u003e\u003cb\u003eusing effective and efficient data analysis tests to find anomalies, biases, and potential fraud—the updated new edition\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eForensic Analytics\u003c\/i\u003e reviews the methods and techniques that forensic accountants can use to detect intentional and unintentional errors, fraud, and biases. This updated second edition shows accountants and auditors how analyzing their corporate or public sector data can highlight transactions, balances, or subsets of transactions or balances in need of attention. These tests are made up of a set of initial high-level overview tests followed by a series of more focused tests. These focused tests use a variety of quantitative methods including Benford’s Law, outlier detection, the detection of duplicates, a comparison to benchmarks, time-series methods, risk-scoring, and sometimes simply statistical logic. The tests in the new edition include the newly developed vector variation score that quantifies the change in an array of data from one period to the next. The goals of the tests are to either produce a small sample of suspicious transactions, a small set of transaction groups, or a risk score related to individual transactions or a group of items.\u003c\/p\u003e \u003cp\u003eThe new edition includes over two hundred figures. Each chapter, where applicable, includes one or more cases showing how the tests under discussion could have detected the fraud or anomalies. The new edition also includes two chapters each describing multi-million-dollar fraud schemes and the insights that can be learned from those examples. These interesting real-world examples help to make the text accessible and understandable for accounting professionals and accounting students without rigorous backgrounds in mathematics and statistics. Emphasizing practical applications, the new edition shows how to use either Excel or Access to run these analytics tests. The book also has some coverage on using Minitab, IDEA, R, and Tableau to run forensic-focused tests. The use of SAS and Power BI rounds out the software coverage. The software screenshots use the latest versions of the software available at the time of writing. This authoritative book:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eDescribes the use of statistically-based techniques including Benford’s Law, descriptive statistics, and the vector variation score to detect errors and anomalies\u003c\/li\u003e \u003cli\u003eShows how to run most of the tests in Access and Excel, and other data analysis software packages for a small sample of the tests\u003c\/li\u003e \u003cli\u003eApplies the tests under review in each chapter to the same purchasing card data from a government entity\u003c\/li\u003e \u003cli\u003eIncludes interesting cases studies throughout that are linked to the tests being reviewed.\u003c\/li\u003e \u003cli\u003eIncludes two comprehensive case studies where data analytics could have detected the frauds before they reached multi-million-dollar levels\u003c\/li\u003e \u003cli\u003eIncludes a continually-updated companion website with the data sets used in the chapters, the queries used in the chapters, extra coverage of some topics or cases, end of chapter questions, and end of chapter cases.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eWritten by a prominent educator and researcher in forensic accounting and auditing, the new edition of \u003ci\u003eForensic Analytics: Methods and Techniques for Forensic Accounting Investigations\u003c\/i\u003e is an essential resource for forensic accountants, auditors, comptrollers, fraud investigators, and graduate students.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003eList of Cases xiii\u003c\/p\u003e \u003cp\u003eAbout the Author xv\u003c\/p\u003e \u003cp\u003ePreface xvii\u003c\/p\u003e \u003cp\u003eAbbreviations xxi\u003c\/p\u003e \u003cp\u003eAnalytics Software Used xxv\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIntroduction 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTemptation in an Occupation 2\u003c\/p\u003e \u003cp\u003eFraudulent Checks Written by the CFO 4\u003c\/p\u003e \u003cp\u003eFraudulent Purchases Made by a Purchasing Manager 7\u003c\/p\u003e \u003cp\u003eDonna was a Gamblin’ Wreck at Georgia Tech 9\u003c\/p\u003e \u003cp\u003eForensic Analytics 11\u003c\/p\u003e \u003cp\u003eAn Overview of Tableau 13\u003c\/p\u003e \u003cp\u003eThe Risk Assessment Standards 19\u003c\/p\u003e \u003cp\u003eDiscussion 21\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Using Microsoft Excel for Forensic Analytics 23\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Fraud Types Relevant to Forensic Analytics 23\u003c\/p\u003e \u003cp\u003eThe Main Steps in a Forensic Analytics Application 25\u003c\/p\u003e \u003cp\u003eThe Final Report 27\u003c\/p\u003e \u003cp\u003eAn Overview of Excel 28\u003c\/p\u003e \u003cp\u003eImporting Data into Excel 29\u003c\/p\u003e \u003cp\u003eSome Useful Excel Formatting Features 30\u003c\/p\u003e \u003cp\u003eProtecting Excel Spreadsheets 32\u003c\/p\u003e \u003cp\u003eThe Valuable \"IF\" Function 33\u003c\/p\u003e \u003cp\u003eThe PIVOTTABLE Routine 36\u003c\/p\u003e \u003cp\u003eThe Valuable VLOOKUP Function 38\u003c\/p\u003e \u003cp\u003eUsing Excel Results in Word Files 40\u003c\/p\u003e \u003cp\u003eExcel Warnings and Indicators 42\u003c\/p\u003e \u003cp\u003eExcel Dashboards 43\u003c\/p\u003e \u003cp\u003eDashboards in Practice 46\u003c\/p\u003e \u003cp\u003eSummary 47\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: The Initial High-Level Overview Tests 50\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Data Profile 51\u003c\/p\u003e \u003cp\u003eThe Histogram 56\u003c\/p\u003e \u003cp\u003eThe Periodic Graph 58\u003c\/p\u003e \u003cp\u003eDescriptive Statistics 60\u003c\/p\u003e \u003cp\u003ePreparing the Data Profile Using Excel 62\u003c\/p\u003e \u003cp\u003ePreparing the Data Profile Using Access 64\u003c\/p\u003e \u003cp\u003ePreparing the Histogram in Excel and Access 68\u003c\/p\u003e \u003cp\u003ePreparing the Histogram in IDEA and Tableau 72\u003c\/p\u003e \u003cp\u003ePreparing the Periodic Graph in Excel and Access 74\u003c\/p\u003e \u003cp\u003eSummary 76\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Benford’s Law: The Basic Tests 79\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Overview of Benford’s Law 80\u003c\/p\u003e \u003cp\u003eSome Early Discussions of Benford’s Law 83\u003c\/p\u003e \u003cp\u003eSelected Articles from the Eighties 85\u003c\/p\u003e \u003cp\u003eSelected Articles from the Nineties 88\u003c\/p\u003e \u003cp\u003eScenarios Under Which Data Should Conform to Benford 90\u003c\/p\u003e \u003cp\u003eThe Two Scenarios Under Which Accounting Data Sets Should Conform to Benford 93\u003c\/p\u003e \u003cp\u003eOther Considerations for the Conformity of Accounting Data 94\u003c\/p\u003e \u003cp\u003eAccounting Data Examples 95\u003c\/p\u003e \u003cp\u003ePreparing the Benford Graph Using Excel 98\u003c\/p\u003e \u003cp\u003ePreparing the Benford Graph Using Access 99\u003c\/p\u003e \u003cp\u003eSummary 101\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Benford’s Law: Advanced Topics 103\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConformity and the Likelihood of Material Errors 103\u003c\/p\u003e \u003cp\u003eThe First Digits Versus the First-Two Digits 107\u003c\/p\u003e \u003cp\u003eMeasuring Conformity Using the Z-Statistic 109\u003c\/p\u003e \u003cp\u003eThe Chi-Square and the Kolmogorov-Smirnoff Tests of Conformity 111\u003c\/p\u003e \u003cp\u003eThe Mean Absolute Deviation (MAD) Test 112\u003c\/p\u003e \u003cp\u003eThe Effect of Data Set Size of Conformity to Benford 114\u003c\/p\u003e \u003cp\u003eUsing Benford’s Law in a Forensic Accounting Setting 116\u003c\/p\u003e \u003cp\u003eUsing Benford’s Law for Journal Entries in an External Audit 119\u003c\/p\u003e \u003cp\u003eUsing Benford for Subsidiary Ledger Balances in an External Audit 123\u003c\/p\u003e \u003cp\u003ePreparing the Benford Graph in Excel 125\u003c\/p\u003e \u003cp\u003eSummary 126\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Benford’s Law: Completing The Cycle 127\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Number Duplication Test 127\u003c\/p\u003e \u003cp\u003eThe Number Duplications in Accounting Textbooks 132\u003c\/p\u003e \u003cp\u003eThe Electric Utility Company Fraud Case 134\u003c\/p\u003e \u003cp\u003eThe Petty Cash Fraud Scheme 136\u003c\/p\u003e \u003cp\u003eThe Last-Two Digits Test 139\u003c\/p\u003e \u003cp\u003eThe Fraudulent Credit Card Sales Scheme 141\u003c\/p\u003e \u003cp\u003eThe Missing Cash Sales Case 142\u003c\/p\u003e \u003cp\u003eRunning the Number Duplication Test in Excel 144\u003c\/p\u003e \u003cp\u003eRunning the Number Duplication Test in Access 146\u003c\/p\u003e \u003cp\u003eRunning the Last-Two Digits Test in Excel 148\u003c\/p\u003e \u003cp\u003eRunning the Last-Two Digits Test in Access 149\u003c\/p\u003e \u003cp\u003eRunning the Number Duplication Test in R 151\u003c\/p\u003e \u003cp\u003eSummary 153\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Identifying Anomalous Outliers: Part 1 154\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Summation Test 155\u003c\/p\u003e \u003cp\u003eThe Fraud That Was Red Flagged by Two Qualitative Outliers 158\u003c\/p\u003e \u003cp\u003eThe Largest Subsets Test 161\u003c\/p\u003e \u003cp\u003eThe Largest Subset Growth Test 165\u003c\/p\u003e \u003cp\u003eThe School District Transportation Fraud 168\u003c\/p\u003e \u003cp\u003eThe SkyBonus Fraud Scheme 170\u003c\/p\u003e \u003cp\u003eRunning the Summation Test in Excel 170\u003c\/p\u003e \u003cp\u003eRunning the Summation Test in Access 171\u003c\/p\u003e \u003cp\u003eRunning the Largest Subsets Test in Excel 172\u003c\/p\u003e \u003cp\u003eRunning the Largest Subsets Test in Access 173\u003c\/p\u003e \u003cp\u003eRunning the Largest Growth Test in Excel 174\u003c\/p\u003e \u003cp\u003eRunning the Largest Growth Test in Access 176\u003c\/p\u003e \u003cp\u003eRunning the Largest Subsets Test in R 179\u003c\/p\u003e \u003cp\u003eSummary 180\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Identifying Anomalous Outliers: Part 2 182\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExamples of Relative Size Factor Test Findings 184\u003c\/p\u003e \u003cp\u003eThe Scheme That Used a Vault That Was Over Capacity 186\u003c\/p\u003e \u003cp\u003eThe Scheme That Added Sold Cars to the Car Inventory Account 189\u003c\/p\u003e \u003cp\u003eThe Vice Chairman of the Board Who Stole 0.5 Percent of His Salary 193\u003c\/p\u003e \u003cp\u003eRunning the RSF Test in Excel 194\u003c\/p\u003e \u003cp\u003eRunning the RSF Test in Access 199\u003c\/p\u003e \u003cp\u003eRunning the RSF Test in SAS 208\u003c\/p\u003e \u003cp\u003eSummary 212\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Identifying Abnormal Duplications 214\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Same-Same-Same Test 215\u003c\/p\u003e \u003cp\u003eDuplicate Payments and Various Types of Fraud 217\u003c\/p\u003e \u003cp\u003eThe Same-Same-Different (Near-Duplicates) Test 220\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud Scheme: Introduction 221\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud: The Act 222\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud: Getting the Legal Process Started 224\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud: Two Sentencing Hearings 228\u003c\/p\u003e \u003cp\u003eThe Near-Duplicates Fraud: Epilogue 230\u003c\/p\u003e \u003cp\u003eThe Subset Number Duplication Test 231\u003c\/p\u003e \u003cp\u003eRunning the Same-Same-Same Test in Excel 233\u003c\/p\u003e \u003cp\u003eRunning the Same-Same-Different Test in Excel 235\u003c\/p\u003e \u003cp\u003eRunning the Subset Number Frequency Test in Excel 237\u003c\/p\u003e \u003cp\u003eRunning the Same-Same-Same Test in Access 239\u003c\/p\u003e \u003cp\u003eRunning the Same-Same-Different Test in Access 240\u003c\/p\u003e \u003cp\u003eRunning the Subset Number Frequency Test in Access 242\u003c\/p\u003e \u003cp\u003eSummary 245\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Comparing Current Period and Prior Period Data: Part 1 247\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Review of Descriptive Statistics 249\u003c\/p\u003e \u003cp\u003eAn Analysis of the Purchasing Card Data 250\u003c\/p\u003e \u003cp\u003eMy Law: An Analysis of Payroll Data 255\u003c\/p\u003e \u003cp\u003eAn Analysis of Machine Learning Data 257\u003c\/p\u003e \u003cp\u003eAn Analysis of Grocery Store Sales 261\u003c\/p\u003e \u003cp\u003eThe Scheme That Used Bank Transfers to a Secret Bank Account 263\u003c\/p\u003e \u003cp\u003eRunning the Descriptive Statistics Tests in Excel 268\u003c\/p\u003e \u003cp\u003eRunning the Descriptive Statistics Tests in Minitab 269\u003c\/p\u003e \u003cp\u003eRunning the Descriptive Statistics Tests in SAS 270\u003c\/p\u003e \u003cp\u003eSummary and Discussion 272\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Comparing Current Period and Prior Period Data: Part 2 274\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eVectors and Measures of Change 275\u003c\/p\u003e \u003cp\u003eAn Analysis of the Purchasing Card Data 280\u003c\/p\u003e \u003cp\u003eTaxpayer Identity Theft Refund Fraud 282\u003c\/p\u003e \u003cp\u003eThe Tax Return That Omitted a Million Dollar Prize 284\u003c\/p\u003e \u003cp\u003eThe Tax Returns for 2000 and 2001 285\u003c\/p\u003e \u003cp\u003eThe Indictment for Tax Evasion 291\u003c\/p\u003e \u003cp\u003eThe Tax Evasion Trial 292\u003c\/p\u003e \u003cp\u003eThe Verdict and Sentencing 298\u003c\/p\u003e \u003cp\u003eAn Analysis of Joe Biden’s Tax Returns 299\u003c\/p\u003e \u003cp\u003eRunning the VVS Test in SAS 303\u003c\/p\u003e \u003cp\u003eSummary and Discussion 304\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Identifying Anomalies In Time-Series Data 306\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Analysis of the Purchasing Card Data 307\u003c\/p\u003e \u003cp\u003eUsing IDEA for Time-Series Analysis 311\u003c\/p\u003e \u003cp\u003eThe Fraud Scheme That Withdrew Funds from Customer Accounts 312\u003c\/p\u003e \u003cp\u003eEmployee Data Access After Termination 317\u003c\/p\u003e \u003cp\u003eA Time-Series Analysis of Grocery Store Sales 321\u003c\/p\u003e \u003cp\u003eUsing Correlation to Detect Fraud and Errors 322\u003c\/p\u003e \u003cp\u003eUsing the Angle \u003ci\u003eθ \u003c\/i\u003eon Trial Balance Data 324\u003c\/p\u003e \u003cp\u003eUsing the VVS on Customer Rebates 327\u003c\/p\u003e \u003cp\u003eShowing the VVS Results in a Dashboard 332\u003c\/p\u003e \u003cp\u003eRunning Time-Series Analysis in SAS 334\u003c\/p\u003e \u003cp\u003eSummary and Discussion 336\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Scoring Forensic Units for Fraud Risk 338\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Overview of Risk Scoring 339\u003c\/p\u003e \u003cp\u003eThe Audit Selection Method of the IRS 340\u003c\/p\u003e \u003cp\u003eThe Fraudulent Vendor with a Post Office Box in the Head Office 344\u003c\/p\u003e \u003cp\u003eRisk Scoring to Detect Vendor Fraud 348\u003c\/p\u003e \u003cp\u003eRisk Scoring to Detect Errors in Sales Reports 354\u003c\/p\u003e \u003cp\u003eThe Predictors Used in the Sales Report Scoring Model 356\u003c\/p\u003e \u003cp\u003eThe Results of the Sales Report Scoring Model 364\u003c\/p\u003e \u003cp\u003eSummary and Discussion 365\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Case Study: An Employee’s Fraudulent Tax Refunds 367\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground Information 368\u003c\/p\u003e \u003cp\u003eThe Nicest Person in the Office 369\u003c\/p\u003e \u003cp\u003eThe Early Years of Tax Refund Fraud Scheme 372\u003c\/p\u003e \u003cp\u003eThe Later Years of Tax Refund Fraud Scheme 375\u003c\/p\u003e \u003cp\u003eAn Analysis of the Fraudulent Refund Amounts 376\u003c\/p\u003e \u003cp\u003eThe End Was Nigh 383\u003c\/p\u003e \u003cp\u003eThe Letter of the Law 386\u003c\/p\u003e \u003cp\u003eSentencing 391\u003c\/p\u003e \u003cp\u003eMary Ayers-Zander 392\u003c\/p\u003e \u003cp\u003eEpilogue 393\u003c\/p\u003e \u003cp\u003eAppendix 13A: The Fraudulent Refunds 394\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Case Study: A Supplier’s Fraudulent Shipping Claims 401\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground Information 401\u003c\/p\u003e \u003cp\u003eThe Fraudulent Shipping Charges Scheme 403\u003c\/p\u003e \u003cp\u003eAn Analysis of the Shipping Charges 405\u003c\/p\u003e \u003cp\u003eCharlene’s Lifestyle 408\u003c\/p\u003e \u003cp\u003eThe Scheme is Discovered 409\u003c\/p\u003e \u003cp\u003eThe Corley Plea 412\u003c\/p\u003e \u003cp\u003eCharlene’s Appeal for a Reduced Sentence 415\u003c\/p\u003e \u003cp\u003eThe Government’s Response to Charlene’s Memorandum 417\u003c\/p\u003e \u003cp\u003eThe Sentencing Hearing 417\u003c\/p\u003e \u003cp\u003eThe Sentence 419\u003c\/p\u003e \u003cp\u003eMotion to Delay the Prison Term 420\u003c\/p\u003e \u003cp\u003eConclusions 423\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Detecting Financial Statement Fraud 425\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Overview of Financial Statement Fraud 426\u003c\/p\u003e \u003cp\u003eBiases in Financial Statement Numbers 427\u003c\/p\u003e \u003cp\u003eEnron’s Financial Statements 430\u003c\/p\u003e \u003cp\u003eEnron’s Chief Financial Officer 432\u003c\/p\u003e \u003cp\u003eHealthSouth’s Financial Statements 433\u003c\/p\u003e \u003cp\u003eWorldCom’s Financial Statements 436\u003c\/p\u003e \u003cp\u003eWorldCom’s Rounded Numbers 440\u003c\/p\u003e \u003cp\u003eUsing Benford’s Law to Detect Financial Statement Misconduct 442\u003c\/p\u003e \u003cp\u003eBeneish’s M-Score 446\u003c\/p\u003e \u003cp\u003eDetection and Investigation Steps 447\u003c\/p\u003e \u003cp\u003eDetecting Manipulations in Monthly Subsidiary Reports 449\u003c\/p\u003e \u003cp\u003eSummary 454\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Using Microsoft Access and R For Analytics 455\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAn Introduction to Access 456\u003c\/p\u003e \u003cp\u003eThe Architecture of Access 457\u003c\/p\u003e \u003cp\u003eA Review of Access Tables 459\u003c\/p\u003e \u003cp\u003eImporting Data into Access 461\u003c\/p\u003e \u003cp\u003eA Review of Access Queries 462\u003c\/p\u003e \u003cp\u003eConverting Excel Data into a Usable Access Format 465\u003c\/p\u003e \u003cp\u003eUsing the Access Documenter 466\u003c\/p\u003e \u003cp\u003eDatabase Limit of 2 GB 468\u003c\/p\u003e \u003cp\u003eReports 469\u003c\/p\u003e \u003cp\u003eMiscellaneous Access Notes 471\u003c\/p\u003e \u003cp\u003eAn Introduction to R 472\u003c\/p\u003e \u003cp\u003eInstalling R and R Studio 472\u003c\/p\u003e \u003cp\u003eThe Advantages of Using R 474\u003c\/p\u003e \u003cp\u003eR Markdown 475\u003c\/p\u003e \u003cp\u003eRunning Arithmetic Code in R 475\u003c\/p\u003e \u003cp\u003eCalculating the VVS in R 477\u003c\/p\u003e \u003cp\u003eSummary 479\u003c\/p\u003e \u003cp\u003eAppendix 16A: A Discussion of the Basic Commands 480\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: Concluding Notes on Fraud Prevention and Detection 482\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Annual Cost of Employee Fraud 483\u003c\/p\u003e \u003cp\u003eThe Legal Process 484\u003c\/p\u003e \u003cp\u003e”I’m a Lawyer, Trust [Account] Me” 485\u003c\/p\u003e \u003cp\u003eThe Rights of the Defendant 487\u003c\/p\u003e \u003cp\u003ePossible Defenses Against an Embezzlement Charge 490\u003c\/p\u003e \u003cp\u003eThe Economics of Crime Model 492\u003c\/p\u003e \u003cp\u003eInternal Controls 493\u003c\/p\u003e \u003cp\u003eFraud Risk Assessments 495\u003c\/p\u003e \u003cp\u003eDetective Controls 496\u003c\/p\u003e \u003cp\u003eCrime Insurance 498\u003c\/p\u003e \u003cp\u003eFraud Detection Methods 500\u003c\/p\u003e \u003cp\u003eOther Fraud Prevention Methods 501\u003c\/p\u003e \u003cp\u003eFinal Words 504\u003c\/p\u003e \u003cp\u003eBibliography 507\u003c\/p\u003e \u003cp\u003eIndex 515\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52173727596824,"sku":"9781119585763","price":65.69,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781119585763.jpg?v=1781168495","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/forensic-analytics-methods-and-techniques-for-forensic-accounting-investigations-hardback-9781119585763","provider":"Freshly Printed Books","version":"1.0","type":"link"}