IDEAScripts

Zap ConsultingData analytics can test 100% of data to detect suspicious transactions for further investigation. Data analytics can also be used to examine, collate, and quantify transactions once an audit target area have been identified. GEL-1 is an example of an IDEAScript available on this website that can help to determine an audit target. Whistle-blowing and tips hotlines also provides high value areas to review and investigate. It is important for all organizations to have open communications and transparency with information that can be gathered to help narrow the search for the data analytical analyst.  One such service is Integrity Hotline™ (http://zapconsulting.ca/en-GB/integrityhotline) where they strive to provide organizations and their communities with a professional, anonymous, transparent, reporting mechanism to aid in the integrity of their business operations, detour financial frauds, while encouraging the organization’s community confidence and minimizing toxicity in the business environment. Integrity Hotline™ assists organizations in achieving positive corporate governance, with fairness, transparency and professionalism.

Z-score

Background: 

Calculates the z-score of a selected numerical field.  The user has the option of having the analysis performed based on the population standard deviation or the sample standard deviation.

2nd - 3rd - 4th digit test

Background: 

This script will perform the 2nd, 3rd and 4th digit test which is based on Benford's Law.  The test is based on Mark J. Nigrini's book Benford's Law Applications for Forensic Accounting, Auditing, and Fraud Detection.  The script will create one file for each digit test.

Feb 14, 2013 - Updated for IDEA v9.

Identify Blank / Repeat Fields

Background: 

This script will identify any blank fields or fields in which the information repeats.  The scrpt will rename the fields based on a prefix that the user gives.  It also write a text file to the working directory of the fields which should be kept.  The script will then create a new IDEA file which will list the fields that contain empty or repeating data and allows the user to decide if they wish to keep or delete the field.  The user would then run the script a second time in order to delete the choosen fields.

GEL-2

Background: 

The purpose of the GEL tests (GEL-1 and GEL-2) is to detect relationships or links within a data file that serve as potential indicators of fraud.

Same-Same-Same Test (SSS)

Background: 

The purpose of the Same-Same-Same test (SSS) and the Same-Same-Different test (SSD) IDEAScripts are to identify abnormal duplications as potential indicators of errors or fraud.

Updated Sept 17, 2015 - Updated the dialog.

The Same-Same-Different Test (SSD)

Background: 

The purpose of the Same-Same-Same test (SSS) and the Same-Same-Different test (SSD) IDEAScripts are to identify abnormal duplications as potential indicators of errors or fraud.

This script was originally writting using the Duplicate - Exclude function in IDEA but it turns out that there is a bug in version 7 and 8 of IDEA in which this function does not capture duplicate entries, it would only capture the first entry.  The script was rewritten to capture dulicates that fit the Same-Same-Different test.

September 2015 - Rewrote the interface.

Review Status

Background: 

This script is a good utility script for adding x number of multistate fields along with opotion comment fields.  This would be useful for anyone using IDEA to change a sample database into one where a user can track and comment on audit steps.

Mod Calculation Script

Background: 

This mod test looks for round number in multiples of 100, 1000 and 10000 when taking into consideration the possible tax rate.

Number Duplication Test

Background: 

This test will drill down into the data table to identify the exact transactions that were causing the spikes in the frist-order test and summation graphs.  The NDT Test is based on Chapter 8 of Nigrini, Mark J., Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations, New Jersey: John Wiley & Sons, Inc., 2011: Print

Last-Two Digits Test

Background: 

This script is based on Mark J. Nigrini's Forensic Analytics book -  Chapter 8 - The Last-Two Digits Test.  This test is a powerful test for number invention or number creativity.  The test identifies abnormal duplications on the right side, these duplications could indicate errors, invented numbers, or excessive rounding.  To run this test, select the file you wish to perform the test on and the amount field.  The resulting file will have 100 transactions showing the last two digits i.e. 01 to 99 and the difference with the expected rate

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