Fraud Schemes and Detection Tests by Process (Excel)
31 schemes from real (anonymised) cases across 6 process areas, each paired with the analytical test most likely to reveal it.
Guides · editable Excel · 4 sheets · ₹149 / $1.49 · lifetime access, up to 5 downloads
Find fraud earlier with targeted analytical tests. The workbook describes 31 schemes drawn from real, anonymised cases, grouped into sales and receivables, purchasing and payables, cash, inventory and cost of sales, payroll and expenses, and other areas. Each scheme explains how it works and is paired with a detection test, a plain-English explanation and practical guidance on how to check, with columns for your response, result and follow-up. Editable Excel.
What's inside
- Read Me: purpose and how to use the workbook
- Key terms explained in plain language
- 31 schemes, each with a detection test in 6 process areas, from sales and purchasing to payroll and inventory
- Each item: what it means in plain English and how to check it, with an example
- Columns for your response, result 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 Test with Ratios, Trends and Correlation: Worked Examples (14 min)
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