Using Data Analysis to Detect Fraud - IIA Dallas Chapter

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Accounts Payable (Continued)16. Cash Disbursement - Invoice Age17. Vendor master file controls and maintenance18. Working Capital Analysis - Days Payable Outstanding (DPO)19. Vendors With No Phone Number Listed20. Vendors With No Terms Listed21. Vendors With No Addresses Listed22. Segregation of Duties - Disbursement and Vendor Master File23. Duplicate on Invoice Number, Invoice Date and Payment Amount24. Duplicate on Vendor Number, Invoice Date and Invoice Number25. Payments Stratified by Transparency International Corruption Indexand Country26. Payments to government owned entities27. Payments to agentsUsing Data Analysis to Detect and Deter FraudPricewaterhouseCoopers28. Payments to Agents with the Same AddressMarch 2007Slide 36
Accounts Payable (Continued)31. Payments Made to Foreign Bank Accounts32. Zero Dollar and Negative Disbursements33. Duplicates on Vendor Number and Check Date34. Duplicates on Vendor Number, Invoice Number, and PaymentAmount35. Comparison of Sales Versus Expenses by Country36. Compare Vendors with Government Entity List / Politically ExposedPeople37. Actual Vendor List38. Vendors on UN Oil for Food Report39. Vendors with Domestic Address and Foreign Bank40. Vendors with Only One Payment41. Vendor Accounts with a Debit BalanceUsing Data Analysis to Detect and Deter FraudPricewaterhouseCoopers42. Inventory Received in Excess of InvoicedMarch 2007Slide 37
Page 3: “There is a tendency to mistake d
Page 6 and 7: Who detects fraud?Source:Pricewater
Page 8: Data Analysis FrameworkIndustry & C
Page 11 and 12: Analytic TechniquesCompare supplier
Page 13 and 14: Analytic TechniquesGhost employeesD
Page 15 and 16: Analytic TechniquesBenford’s LawU
Page 17 and 18: Analytic TechniquesHow do you analy
Page 19 and 20: Analytic TechniquesTesting across c
Page 21 and 22: Data Quality ChallengesNo uniquekey
Page 23 and 24: Data Quality Challenges - Translite
Page 25 and 26: OutlineData Analysis FrameworkAnaly
Page 27 and 28: TechnologyA sampling of technologyC
Page 29 and 30: TRIA HighlightsTRIA applies machine
Page 31 and 32: TRIA HighlightDisbursements within
Page 33 and 34: Questions© 2007 PricewaterhouseCoo
Page 35: Accounts Payable1. Vendor Invoices
Page 39 and 40: Accounts Payable (Continued)61. Ent
Page 41 and 42: Revenue91. Customer Ship Address Sa
Page 43 and 44: Revenue121.Customers with same tax
Page 45 and 46: Inventory140.Unique General Ledger

Using Data Analysis to Detect Fraud - IIA Dallas Chapter

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