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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Revenue76.Segregation of Duties - Sales Orders and Cus<strong>to</strong>mer Master File77.Duplicate Invoice Amounts <strong>to</strong> Cus<strong>to</strong>mers78.Cus<strong>to</strong>mers With No Phone Number Listed79.Unique General Ledger Entries80.Cus<strong>to</strong>mers with an Address Match on the Common Hotlist81.Quantity of Products Invoiced Exceeds the Quantity of ProductsShipped82.Invoice Dollar Amount Exceeds Purchase Order Dollar Amount83.Round Dollar Cus<strong>to</strong>mer Invoices84.Percentage of Cus<strong>to</strong>mer Returns Compared <strong>to</strong> Cus<strong>to</strong>mer Sales (byCus<strong>to</strong>mer)85.Unusual Cus<strong>to</strong>mer Trends (Based on Sales and Return Amounts)86.Discount Applied Differs from what is Stated in the Credit Terms87.Unauthorized Ship <strong>to</strong> Address<strong>Using</strong> <strong>Data</strong> <strong>Analysis</strong> <strong>to</strong> <strong>Detect</strong> and Deter <strong>Fraud</strong>PricewaterhouseCoopersInvoice Date Prior To Ship DateMarch 2007Slide 40