000 01601cam a2200217 a 4500
020 _a9780470890462
082 0 0 _a363.25
_bNIG
100 1 _aNigrini, Mark J.
245 1 0 _aForensic analytics :
_bmethods and techniques for forensic accounting investigations /
_cMark Nigrini.
260 _aHoboken, N.J. :
_bWiley,
_cc2011.
300 _axvi, 463 p. :
_bill. ;
504 _aIncludes bibliographical references (p. 455- 458) and index.
520 _a"The book will review and discuss (with Access and Excel examples) the methods and techniques that investigators can use to uncover anomalies in corporate and public sector data. These anomalies would include errors, biases, duplicates, number rounding, and omissions. The focus will be the detection of fraud, intentional errors, and unintentional errors using data analytics. Despite the quantitative and computing bias, the book will still be interesting to read with interesting vignettes and illustrations. Most chapters will be understandable by accountants and auditors that usually are lacking in the rigors of mathematics and statistics. The data interrogation methods are based on (a) known statistical techniques, and (b) the author's own published research in the field"--
650 0 _aForensic accounting.
650 0 _aFraud.
650 0 _aMisleading financial statements.
856 4 1 _uhttp://www.loc.gov/catdir/enhancements/fy1107/2011007210-t.html
856 4 2 _uhttp://www.loc.gov/catdir/enhancements/fy1107/2011007210-d.html
856 4 2 _uhttp://www.loc.gov/catdir/enhancements/fy1109/2011007210-b.html
942 _cBK
999 _c333306
_d333306