Fraud Indicators Detectable Through Data Analytics: 40 Tests (Excel)
40 data tests for payables, payroll and receivables, plus a continuous monitoring suite for payables, each with steps to run it.
Guides · editable Excel · 4 sheets · ₹149 / $1.49 · lifetime access, up to 5 downloads
Use spreadsheet or audit analytics tools to find unusual items in large volumes of data. The workbook lists 40 practical tests across purchasing and payables (direct payment and indirect schemes), payroll (fictitious, duplicate and inflated pay), and receipts and receivables, plus a continuous monitoring suite for payables. Each test explains what it may reveal, how often to run it, what it looks for in plain English and how to run it, with columns for the data source, results and follow-up. Written for auditors new to data analytics. Editable Excel.
What's inside
- Read Me: purpose and how to use the workbook
- Key terms explained in plain language
- 40 data tests in 6 areas: payables, payroll, receivables and a payables monitoring suite
- Each item: what it means in plain English and how to check it, with an example
- Columns for your response, data source, results and follow-up
- Summary sheet: results by area, updated automatically
Topics: Fraud and Ethics · Accounting
Learn it on video
- Case Study: How to Analyse Credit Limits and Data-Mine Purchase Orders (9 min)
- The Auditor's Toolkit: Testing and Analysis Techniques (8 min)
- How to Gather Audit Information and Evidence: Requests, Trackers and ERP Data (13 min)
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