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Relative Size Factor Test (RSF) - Updated Oct 24, 2012

Background

The purpose of the Relative Size Factor test (RSF) IDEAScript is to identify anomalies where the largest amount for subsets in a given key is outside the norm for those subsets. This test compares the top two amounts for each subset and calculates the RSF for each. The RSF test is based on Chapter 11 of Mark J. Nigrini’s book, entitled, “Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations”.

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.