Yes

Date Extraction

Brian Element
Background

This script extracts a maximum of 24 specified dates entered (Enter Dates button) or loaded from a text file (Load Dates File button).  Days of the week can also be extracted into separate files. Specified dates or days of the week selection can be inverted by checking the "Output all dates NOT selected" box. Dates must be entered using the DDMM format. Text files with dates can be created for subsequent reuse or loading by selecting the Save Button after inputting dates via the Enter Dates button.

Payment Date vs Due Date

Brian Element
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.

Script updated Feb 12, 2019

Text Search

Brian Element
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

Brian Element
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

Brian Element
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.

The Same-Same-Different Test (SSD)

Brian Element
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

Brian Element
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.

Last-Two Digits Test

Brian Element
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

Benford's law 1st digit test

Brian Element
Background

This will perform the Benford 1st 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.

September 2015 - The interface has been rewritten along with some updates. 

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