Detection using the XL Audit Commander
XL Audit Commander - EZ-R Stats, LLC
XL Audit Commander - EZ-R Stats, LLC
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<strong>XL</strong> <strong>Audit</strong> <strong>Commander</strong><strong>Detection</strong> of Fraud PatternsFraud Pattern detection........................................................................................................................... 1Overview..................................................................................................................... 1Histograms .................................................................................................................. 2Kolmogorov-Smirnov Test ......................................................................................... 5How <strong>the</strong> test works...................................................................................................... 5The “d-statistic” .......................................................................................................... 5An example illustration <strong>using</strong> Excel........................................................................... 6Comparative income Statements................................................................................. 6Chi Square................................................................................................................... 7Form............................................................................................................................7Column Meanings....................................................................................................... 8System Limitations ................................................................................................... 10Sort Sequence............................................................................................................ 10Processing Output ..................................................................................................... 10Examples of processing (including output) .............................................................. 10Example Reports .................................................................................................................................. 17Benford’s Law .......................................................................................................... 17Univariate Statistics .................................................................................................. 18Round Numbers ........................................................................................................ 20Day of Week Analysis .............................................................................................. 22Holiday Analysis....................................................................................................... 23Stratification.............................................................................................................. 24Trend......................................................................................................................... 25Summary and Recap............................................................................................................................. 28http://www.ezrstats.com <strong>Detection</strong> of Fraud Patterns EZ-R Stats, LLC © 2007-2008
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