Forensic Accounting Analytics And Pension Fund Administration
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Forensic Accounting Analytics And Pension Fund Administration
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Author : Samora P Z Wolokolie
language : en
Publisher:
Release Date : 2020-06-17
Forensic Accounting Analytics And Pension Fund Administration written by Samora P Z Wolokolie and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-17 with categories.
The peril of fraud, corruption, and misfeasance are commonplace and are at the increase globally especially in Liberia. As a result, forensic accounting or forensic auditing has emerged as a result of the surge in fraud. Accordingly, the aim of this conceptual book is three-fold: First, it sought to absorb the art of forensic thinking among auditors; second, it aims at stimulating and promoting the understanding of basic forensic skills; and third, it aims at expanding the stock of literature in forensic accounting and audit. Given the broad spectrum of objectives of this book, the characteristics of a forensic auditor were examined and skills, as well as objectives of the forensic audit are discussed. In the discussion of the application of forensic audit, both reactive and proactive accountings were examined and followed by a highlight on the distinction between statutory audit and forensic audit. Detection techniques and steps in conducting forensic audits are also discussed. The book will conclude that forensic audit practice can reduce the incidence of fraud even in the Pension Fund.Keywords: Fraud, Corruption, Pension, Fund, Accounting, Forensic.
A Framework Of Forensic Accounting Analytics And Pension Fund Administration In Selected Administrations In Liberia
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Author : Dr. Samora P. Z. Wolokolie
language : en
Publisher:
Release Date : 2020
A Framework Of Forensic Accounting Analytics And Pension Fund Administration In Selected Administrations In Liberia written by Dr. Samora P. Z. Wolokolie and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
The peril of fraud, corruption, and misfeasance are commonplace and are at the increase globally and, indeed, in Liberia. Thus, forensic accounting or forensic auditing has emerged as a result of the surge in fraud. Accordingly, the aim of this conceptual dissertation / thesis paper is three-fold. First, this paper sought to absorb the art of forensic thinking among auditors; second, it aimed at stimulating and promoting the understanding of basic forensic skills; and third, it aimed at expanding the stock of literature in forensic accounting and audit. Given this broad spectrum of objectives of this paper, characteristics of a forensic auditor were examined and skills as well as objectives of forensic audit were discussed. In the discussion of the application of forensic audit, both reactive and proactive accounting were examined. This is followed by a highlight on the distinction between statutory audit and forensic audit. Detection techniques and steps in conducting forensic audit are also discussed. We shall also conclude that forensic audit practice can reduce the incidence of fraud even in Pension Fund. This paper is part of my PhD requirements at Charisma University, SCHOOL OF BUSINESS AND PUBLIC POLICY. I wish to record my thanks and indebtedness to Prof. Ndedi Alain, and Prof. Simon Akinteye whose inspiration, dedication and helping nature provided me the kind of guidance necessary to this project. Dr. Linus Enobi Akepe your immense wealth of knowledge was an inspiration to me to write this piece of work.
Forensic Analytics
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Author : Mark J. Nigrini
language : en
Publisher: John Wiley & Sons
Release Date : 2020-05-12
Forensic Analytics written by Mark J. Nigrini and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-12 with Business & Economics categories.
Become the forensic analytics expert in your organization using effective and efficient data analysis tests to find anomalies, biases, and potential fraud—the updated new edition Forensic Analytics 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. The 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: Describes the use of statistically-based techniques including Benford’s Law, descriptive statistics, and the vector variation score to detect errors and anomalies Shows how to run most of the tests in Access and Excel, and other data analysis software packages for a small sample of the tests Applies the tests under review in each chapter to the same purchasing card data from a government entity Includes interesting cases studies throughout that are linked to the tests being reviewed. Includes two comprehensive case studies where data analytics could have detected the frauds before they reached multi-million-dollar levels Includes 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. Written by a prominent educator and researcher in forensic accounting and auditing, the new edition of Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations is an essential resource for forensic accountants, auditors, comptrollers, fraud investigators, and graduate students.
Essentials Of Forensic Accounting And Fraud Management
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Author : Joseph Ugwulali
language : en
Publisher: First Edition Design Pub.
Release Date : 2019-11-01
Essentials Of Forensic Accounting And Fraud Management written by Joseph Ugwulali and has been published by First Edition Design Pub. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-01 with Business & Economics categories.
The purpose of this introductory text on forensic accounting and fraud management is to give the reader a brief but basic understanding of the concepts and practice of the subject. The book will be particularly helpful to students of Universities and Polytechnics who are taking the course for the first time, as well as professionals such as lawyers, accountants, economists, academics and businessmen. Keywords: Forensic, Forensic Accounting, Fraud, Fraud management, Forensic Evidence, Fraud Solutions, Fraud triangle, Fraud Prevention, Fraud Detection, Financial crime.
Using Analytics To Detect Possible Fraud
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Author : Pamela S. Mantone
language : en
Publisher: John Wiley & Sons
Release Date : 2013-07-16
Using Analytics To Detect Possible Fraud written by Pamela S. Mantone and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-16 with Business & Economics categories.
Detailed tools and techniques for developing efficiency and effectiveness in forensic accounting Using Analytics to Detect Possible Fraud: Tools and Techniques is a practical overview of the first stage of forensic accounting, providing a common source of analytical techniques used for both efficiency and effectiveness in forensic accounting investigations. The book is written clearly so that those who do not have advanced mathematical skills will be able to understand the analytical tests and use the tests in a forensic accounting setting. It also includes case studies and visual techniques providing practical application of the analytical tests discussed. Shows how to develop both efficiency and effectiveness in forensic accounting Provides information in such a way that non-practitioners can easily understand Written in plain language: advanced mathematical skills are not required Features actual case studies using analytical tests Essential reading for every investor who wants to prevent financial fraud, Using Analytics to Detect Possible Fraud allows practitioners to focus on areas that require further investigative techniques and to unearth deceptive financial reporting before it's too late.
Statistical Techniques For Forensic Accounting
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Author : Saurav K. Dutta
language : en
Publisher: FT Press
Release Date : 2013-06-13
Statistical Techniques For Forensic Accounting written by Saurav K. Dutta and has been published by FT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-13 with Business & Economics categories.
Master powerful statistical techniques for uncovering fraud or misrepresentation in complex financial data. The discipline of statistics has developed sophisticated, well-accepted approaches for identifying financial fraud and demonstrating that it is deliberate. Statistical Techniques for Forensic Accounting is the first comprehensive guide to these tools and techniques. Leading expert Dr. Saurav Dutta explains their mathematical underpinnings, shows how to use them properly, and guides you in communicating your findings to other interested and knowledgeable parties, or assessing others' analyses. Dutta is singularly well-qualified to write this book: he has been engaged as an expert in many of the world's highest-profile financial fraud cases, including Worldcom, Global Crossing, Cendant, and HealthSouth. Here, he covers everything professionals need to know to construct and conduct valid and defensible statistical tests, perform analyses, and interpret others' analyses. Coverage includes: exploratory data analysis to identify the "Fraud Triangle" and other red flags... data mining tools, usage, and limitations... statistical terms and methods applicable to forensic accounting... relevant uncertainty and probability concepts... Bayesian analysis and networks... statistical inference, sampling, sample size, estimation, regression, correlation, classification, prediction, and much more. For all forensic accountants, auditors, investigators, and litigators involved with corporate financial reporting; and for all students interested in forensic accounting and related fields.
Benford S Law
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Author : Mark J. Nigrini
language : en
Publisher: John Wiley & Sons
Release Date : 2012-03-09
Benford S Law written by Mark J. Nigrini and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-09 with Business & Economics categories.
A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999 Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources.
Data Sleuth
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Author : Leah Wietholter
language : en
Publisher: John Wiley & Sons
Release Date : 2022-04-19
Data Sleuth written by Leah Wietholter and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-04-19 with Business & Economics categories.
Straightforward, practical guidance for working fraud examiners and forensic accountants In Data Sleuth: Using Data in Forensic Accounting Engagements and Fraud Investigations, certified fraud examiner, former FBI support employee, private investigator, and certified public accountant Leah Wietholter delivers a step-by-step guide to financial investigation that can be applied to almost any forensic accounting use-case. The book emphasizes the use of best evidence as you work through problem-solving data analysis techniques that address the common challenge of imperfect and incomplete information. The accomplished author bridges the gap between modern fraud investigation theory and practical applications and processes necessary for working practitioners. She also provides: Access to a complimentary website with supplementary resources, including a Fraud Detection Worksheet and case planning template Strategies for systematically applying the Data Sleuth® framework to streamline and grow your practice Methods and techniques to improve the quality of your work product Data Sleuth is an indispensable, hands-on resource for practicing and aspiring fraud examiners and investigators, accountants, and auditors. It’s a one-of-a-kind book that puts a practical blueprint to effective financial investigation in the palm of your hand.
Contemporary Issues In Audit Management And Forensic Accounting
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Author : Simon Grima
language : en
Publisher: Emerald Group Publishing
Release Date : 2020-02-10
Contemporary Issues In Audit Management And Forensic Accounting written by Simon Grima and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-10 with Business & Economics categories.
In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.
Forensic Accounting And Finance
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Author : Bee-Lean Chew
language : en
Publisher: Kogan Page Publishers
Release Date : 2017-08-03
Forensic Accounting And Finance written by Bee-Lean Chew and has been published by Kogan Page Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-03 with Business & Economics categories.
A complete guide to Forensic Accounting and Finance, this book is ideal for advanced-level students and new or mid-level forensic accounting professionals looking to boost their specialist knowledge as part of their CPD, for accountants who wish to build more knowledge in this skills area or advanced undergraduates who feel ready to stretch themselves. Demand for expertise in this field is growing, and Forensic Accounting and Finance offers a complete, accessible and affordable guide, combining coverage of principle theory with the real and practical needs of the professional. Written by a strong academic and practitioner author team and in association with the Network for Independent Forensic Accountants, this book covers all forensic accounting topics from forensics as an extension of auditing and the basic principles of forensic accounting, to financial analysis and modelling, financial reporting, financial crime, and IT systems. Forensic Accounting and Finance shares current examples and case studies, highlighting cultural differences for key topics with updated regional legislation information available online for those looking for a truly global approach which is always up to date. Online supporting resources include PowerPoint lecture slides and links to regional updates.