Using Analytics to Detect Possible Fraud: Overview of Tools and
techniques
Using Analytics to Detect Possible Fraud:
Overview of Tools and techniques
Learning Objectives
Points to Remember!
Warning Signs
Warning Signs
Preliminary Basic Analytical Tests
More Advanced Techniques
Beneishs M-Score1
Beneishs M-Score 1
Beneishs M-Score1
Beneishs M-Score1
Abbreviations
GMI and SGI for XYZ, Inc.
Dechow-Dichev Earnings and Net Income for ABC, Inc.
Dechow-Dichev Accrual Quality for DEF, Inc.
Sloans Accruals3
Sloans Accruals3
Sloans Accrual Comparison for XYZ, Inc.
Jones Nondiscretionary Accruals3
Jones Nondiscretionary Accruals for XYZ, Inc.
Lev-Thiagarajan 12 Signals4
Lev-Thiagarajan 12 Signals4
Lev-Thiagarajan 12 Signals4
Lev-Thiagarajan 12 Signals4
Piotroskis F-Score5
The Nine Variables
Measurements of the Nine Variables
Measurements of the Nine Variables
Measurements of the Nine Variables
F-Scores for ABC, Inc.
Benfords Law
Benfords Law
Sources
Sources
