Digital Analysis for Unknown Fraud Symptoms
Unknown fraud symptoms– General symptoms not related to a specific type of fraud, but that may be symptomatic indicators of fraud in the organization.
Fraud ratio/variance analysis
Benford’s Law– compares actual to expected distribution of large number sets
Source: Coderre, David G. (2004). Fraud detection: A revealing look at fraud. Vancouver, BC, Canada: Ekaros Analytical. pp. 211-227.
- R. S. Kulzick – 5/02/2007 -
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