| 000 | 04912cam a2200805Ia 4500 | ||
|---|---|---|---|
| 001 | ocn747412863 | ||
| 003 | OCoLC | ||
| 005 | 20171116111230.0 | ||
| 006 | m o d | ||
| 007 | cr ||||||||||| | ||
| 008 | 110224s2011 njua ob 001 0 eng d | ||
| 020 |
_a9781118087633 _q(e-book) |
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| 020 |
_a1118087631 _q(e-book) |
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_a9781118087664 _q(e-book) |
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_a1118087666 _q(e-book) |
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_a9781118087688 _q(e-book) |
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_a1118087682 _q(e-book) |
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| 020 |
_a9781118386798 _q(electronic bk.) |
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| 020 |
_a1118386795 _q(electronic bk.) |
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| 020 | _a1283176378 | ||
| 020 | _a9781283176378 | ||
| 020 | _z9780470890462 | ||
| 020 | _z0470890460 | ||
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_a(OCoLC)747412863 _z(OCoLC)743204926 _z(OCoLC)747409391 _z(OCoLC)779851576 _z(OCoLC)784137842 _z(OCoLC)793494065 _z(OCoLC)816850754 _z(OCoLC)839312977 _z(OCoLC)855522795 _z(OCoLC)878078163 |
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| 037 |
_a10.1002/9781118386798 _bWiley InterScience _nhttp://www3.interscience.wiley.com |
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| 040 |
_aE7B _beng _epn _cE7B _dOCLCQ _dCDX _dYDXCP _dIUL _dREDDC _dOCLCQ _dN$T _dDG1 _dB24X7 _dOCLCQ _dOCLCF _dUMI _dDEBBG _dAU@ _dOCLCQ _dEBLCP _dOCLCQ _dCNCGM _dIDEBK _dDEBSZ _dUKDOC _dCOO _dOCLCQ _dDG1 |
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| 049 | _aMAIN | ||
| 050 | 4 |
_aHV6768 _b.N54 2011eb |
|
| 072 | 7 |
_aLAW _x041000 _2bisacsh |
|
| 082 | 0 | 4 |
_a363.25/963 _222 |
| 100 | 1 |
_aNigrini, Mark J. _q(Mark John) |
|
| 245 | 1 | 0 |
_aForensic analytics : methods and techniques for forensic accounting investigations / _cMark J. Nigrini. _h[electronic resource] |
| 260 |
_aHoboken, N.J. : _bWiley, _c©2011. |
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| 300 |
_a1 online resource (xvi, 463 pages) : _billustrations. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 490 | 1 | _aWiley corporate F & A | |
| 504 | _aIncludes bibliographical references and index. | ||
| 505 | 0 | _aFront Matter -- Using Access in Forensic Investigations -- Using Excel in Forensic Investigations -- Using PowerPoint in Forensic Presentations -- High₆Level Data Overview Tests -- Benford's Law: The Basics -- Benford's Law: Assessing Conformity -- Benford's Law: The Second₆Order and Summation Tests -- Benford's Law: The Number Duplication and Last₆Two Digits Tests -- Testing the Internal Diagnostics of Current Period and Prior Period Data -- Identifying Fraud Using the Largest Subsets and Largest Growth Tests -- Identifying Anomalies Using the Relative Size Factor Test -- Identifying Fraud Using Abnormal Duplications within Subsets -- Identifying Fraud Using Correlation -- Identifying Fraud Using Time₆Series Analysis -- Fraud Risk Assessments of Forensic Units -- Examples of Risk Scoring with Access Queries -- The Detection of Financial Statement Fraud -- Using Analytics on Purchasing Card Transactions -- References -- Index. | |
| 520 |
_a"The book will review and discuss (with Access and Excel examples) the methods and techniques that investigators can use to uncover anomalies in corporate and public sector data. These anomalies would include errors, biases, duplicates, number rounding, and omissions. The focus will be the detection of fraud, intentional errors, and unintentional errors using data analytics. Despite the quantitative and computing bias, the book will still be interesting to read with interesting vignettes and illustrations. Most chapters will be understandable by accountants and auditors that usually are lacking in the rigors of mathematics and statistics. The data interrogation methods are based on (a) known statistical techniques, and (b) the author's own published research in the field"-- _cProvided by publisher. |
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| 588 | 0 | _aPrint version record. | |
| 650 | 0 | _aForensic accounting. | |
| 650 | 0 | _aFraud. | |
| 650 | 0 | _aMisleading financial statements. | |
| 650 | 4 | _aSocial Science. | |
| 650 | 7 |
_aLAW _xForensic Science. _2bisacsh |
|
| 650 | 7 |
_aForensic accounting. _2fast _0(OCoLC)fst00931949 |
|
| 650 | 7 |
_aFraud. _2fast _0(OCoLC)fst00933786 |
|
| 650 | 7 |
_aMisleading financial statements. _2fast _0(OCoLC)fst01023663 |
|
| 650 | 0 | 7 |
_aBetrug. _0(DE-588c)4006249-1. _2swd |
| 650 | 0 | 7 |
_aRechnungslegung. _0(DE-588c)4128343-0. _2swd |
| 650 | 0 | 7 |
_aWirtschaftsprüfung. _0(DE-588c)4066505-7. _2swd |
| 655 | 4 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aNigrini, Mark J. (Mark John). _tForensic analytics. _dHoboken, N.J. : Wiley, ©2011 _z9780470890462 _w(DLC) 2011007210 _w(OCoLC)699765287 |
| 830 | 0 | _aWiley corporate F & A. | |
| 856 | 4 | 0 |
_uhttp://onlinelibrary.wiley.com/book/10.1002/9781118386798 _zWiley Online Library |
| 942 |
_2ddc _cBK |
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| 999 |
_c205251 _d205251 |
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