fraud

Payment Date vs Due Date

Background: 

This script allows you to take two date fields and perform three different extracts:

  1. First date field is less than second date field,
  2. First date field is equal to second date field, and
  3. First date field is greater than second date field.

It will then summarize the findings based on year and month.  You can select which date field to use for obtaining the date and month information.

 

Text Search

Background: 

The text search script gives you an alternatvie interface to performing a text search from within IDEA.  The script allows you to select up to 10 different search terms (you can use the wildcards), it also allows you decide if the search is case sensitve or not and the type of search, i.e.

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.

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.

GEL - 1

Background: 

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.

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