Using Data Analysis to Detect Fraud - IIA Dallas Chapter
Using Data Analysis to Detect Fraud - IIA Dallas Chapter
Using Data Analysis to Detect Fraud - IIA Dallas Chapter
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Accounts Payable1. Vendor Invoices With No Corresponding Purchase Order2. Unique General Ledger Entries3. Manual Checks4. Disbursements Paid <strong>to</strong> Vendors With No Corresponding Invoice5. Payments <strong>to</strong> Vendors not Listed in the Vendor Master File6. Vendors With No Tax ID Information in the Vendor Master File7. Disbursements within a Specified Range and Approval Limit8. Round dollar disbursements9. Sequential Invoice Numbers (by Vendor)10.Disbursements <strong>to</strong> Payees Labeled as “Cash”, “Do Not Use”, or isBlank11.Voided Checks12.Duplicate on Vendor Number and Payment Amount<strong>Using</strong> <strong>Data</strong> <strong>Analysis</strong> <strong>to</strong> <strong>Detect</strong> and Deter <strong>Fraud</strong>PricewaterhouseCoopers13.Receipt of Inven<strong>to</strong>ry Coded as ObsoleteMarch 2007Slide 35
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