Employee name matches vendor officer / director name
Employee SSN matches SSA paid death claim
Vendor address matches prison address
6. Process Overview - Functional Raw Internal Data Normalization
Normalized Internal Data Profiles/Queries Anomalies Fraud Processed
Result Create Use Profiles to Test Against External Data Internal
Data Other Tests 7. Examples of A/P Anomalies
Vendor direct deposit disbursements and payroll direct deposit
to same bank and bank account
Invoices with multiple purchase orders
Multiple purchase orders issued on the same day
Check amounts greater than purchase order amounts
Invoices with multiple checks issued
Ghost vendors
Employees as vendors
Ghost employees
Invoices with no purchase orders( see next page)
8. Questionable Payments? Invoices With No Supporting PO This
section reflects INVOICES without any related POs POs INVOICES
VENDOR 9. Anomaly Detection - Deliverables
Prioritized list of hits
Ranked by anomaly risk score
A summary of conflicts
Between data on different systems or from different
sources
Identification of primary fraud risks
See next page
10. Primary Fraud Risks 11. Benfords Law 12. Employee Fraud 13.
Employee Fraud 14. Employee Fraud 15. Employee Fraud 16. For more
information, contact: