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.

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 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.

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.

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

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

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

This will perform the Benford 1st 2 digit test on each distinct item in a selected column.  So if you have a vendor column this would perform the test for each vendor.  It allows you to exclude low value items.

Updated for IDEA v9 on Feb 14, 2013.

The cross join script will take two files that do not have a common key and creates a new file containing all records from both files. - The menu has been updated.

July 2015 - I have rewritten the interface, probably not much of a difference for the user but the backend should work better and the dialog won't close each time you make a selection.  It will also work for time fields.  It currently ignores virtual and boolean fields, they won't be copied over to the new file.

The GEL tests establish possible links between two selected fields over the entire data set. The first field is the key field and the second field is the element factor.

The test was updated in October 2015.