Data Reliability in Fraud Investigations

Data Reliability in Fraud Investigations

Data Reliability

Blank fields
Valid codes
Number of transactions – are they reasonable?
Dollar values – check totals
Calculated fields
Spreadsheet data usually less reliable

If Data is Unreliable

For audit, it’s a finding
For fraud, it’s can be a problem

Source Documents

These are the evidence
What is their integrity?

Source: Turnbull, C. Stephen. Fraud investigation using IDEA. Vancouver, BC, Canada: Ekaros Analytical. pp. 63-78.

- R. S. Kulzick – 4/12/2007 -

This publication provides business, financial planning, and/or tax information to our clients. All material is for general information only and should not be acted upon without seeking appropriate professional assistance.

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Contact rkulzick@kulzick.com with questions or comments about this web site. Copyright © 2007 Kulzick Consulting, PA - Last modified: September 13, 2008

Contact rkulzick@kulzick.com with questions or comments about this web site.
Copyright © 2007 Kulzick Consulting, PA - Last modified: September 13, 2008