Fraud Analysis Techniques Using ACL



Filled with screen shots, flow charts, example data files, and descriptive commentary highlighting and explaining each step, as well as case studies offering real-world examples of how the scripts can be used to search for fraud, "Fraud Analysis Techniques Using ACL" is the only toolkit you will need to harness the power of ACL to spot fraud.


"Fraud Analysis Techniques Using ACL" offers auditors and investigators: 


  • Authoritative guidance from David Coderre, renowned expert on the use of computer-assisted audit tools and techniques in fraud detection
  • An accompanying download containing a thorough Fraud Toolkit with two sets of customizable scripts to serve your specific audit needs
  • Case studies and sample data files that you can use to try out the tests
  • Step-by-step instructions on how to run the tests
  • A self-study course on ACL script development with exercises, data files, and suggested answers

Product Details

ISBN 978-0-470-39244-7
Paperback, 176 PAGES

Table of Contents:

  • Chapter 1: Start and Menu
  • Chapter 2: Completeness and Integrity
  • Chapter 3: Cross-Tabulation
  • Chapter 4: Duplicates
  • Chapter 5: Gaps
  • Chapter 6: Data Profile
  • Chapter 7: Ratio Analysis
  • Chapter 8: Benford’s Law
  • Chapter 9: Developing ACL Scripts
  • Chapter 10: Utility Scripts