Detection using the XL Audit Commander

More documents

Recommendations

Info

XL Audit CommanderDetection of Fraud PatternsPercentages CumulativeFor the year ended 31 December 1999 2000 2001 1999 2000 1999 2000 DifferenceNet cash inflow from operating activities 10,290 13,246 22,409 66.4% 81.0% 66.4% 81.0% 14.6%Dividends from joint ventures 949 645 104 6.1% 3.9% 72.5% 85.0% 12.5%Dividends from associated undertakings 219 394 528 1.4% 2.4% 73.9% 87.4% 13.4%Interest received 179 444 256 1.2% 2.7% 75.1% 90.1% 15.0%Interest paid -1,065 -1,354 -1,282 -6.9% -8.3% 68.2% 81.8% 13.6%Dividends received 34 42 132 0.2% 0.3% 68.4% 82.1% 13.6%Dividends paid to minority shareholders -151 -24 -54 -1.0% -0.1% 67.5% 81.9% 14.5%Net cash outflow from servicing of finance a -1,003 -892 -948 -6.5% -5.5% 61.0% 76.5% 15.5%UK corporation tax -559 -869 -1,058 -3.6% -5.3% 57.4% 71.1% 13.8%Overseas tax -701 -5,329 -3,602 -4.5% -32.6% 52.9% 38.6% 14.3%Tax paid -126 -619 -4,660 -0.8% -3.8% 52.0% 34.8% 17.3%Sale of tangible and intangible fixed assets 6,371 8,837 -12,142 41.1% 54.0% 93.1% 88.8% 4.3%Payments for fixed assets – investments -86 -1,200 -39 -0.6% -7.3% 92.6% 81.5% 11.1%Proceeds from the sale of fixed assets 1,149 3,029 2,365 7.4% 18.5% 100.0% 100.0% 0.0%Totals 15,500 16,350 100.0% 100.0% d-statistc 17.3%The large difference between the two would indicate that there is a significant differencebetween the income statements for the two periods.Chi SquareThe Chi Square statistic is a useful measure of association between columns of data, eachcontaining counts, such as attributes. There is extensive information on both how tocalculate as well as how to use the statistic.Formhttp://www.ezrstats.com Detection of Fraud Patterns EZ-R Stats, LLC © 2007-2008
XL Audit CommanderDetection of Fraud PatternsColumn MeaningsForm ElementSelect Input FileMax Rows to processOutput fileMin GroupColumn names – textColumn names –numericDescriptionClick this button in order to select the input file to beanalyzedTo specify that all rows be analyzed, enter “0”, otherwisespecify the limit, i.e. the first “N” records, e.g. 1000The name of the file to contain the results of the analysisFor some tests, it may be best to exclude results for smallgroups, as the results may not be meaningful. This text boxallows the specification of the minimum number ofobservations before the specified test if performed.This information is displayed (not entered) and shows thenames of all text columns in the input file to be analyzedThis information is displayed (not entered) and shows thenames of all numeric columns in the input file to behttp://www.ezrstats.com Detection of Fraud Patterns EZ-R Stats, LLC © 2007-2008
Page 1 and 2: Fraud PatternDetection usingthe XL
Page 3 and 4: XL Audit CommanderDetection of Frau
Page 5 and 6: HistogramsXL Audit CommanderDetecti
Page 9: XL Audit CommanderDetection of Frau
Page 21: XL Audit CommanderDetection of Frau

Detection using the XL Audit Commander

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?