Data Analysis Technology for the Audit Community

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Forensic Analytics

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Forensic Analytics by Mark Nigrini

 

Out of Print, 2nd edition in-progress.
Excel

Templates

 

Figure 4.5: Click here for the Excel 2007 data profile template

 

Nigrini cycle template.... to follow.

 

Misc

Notes

Mean Absolute Deviation for First Digits

Table 6.1 on page 115 gives the MAD conclusions for the first-two digits.  The MAD ranges for the first digits are shown below:

 

Data

Files

 

Chapters 1-5

Figure 1.13 to Figure 1.22: Click here for the Access 2007 database with the oil sales in an Access format.

Figure 2.6 to Figure 2.9: Click here for the Excel 2007 file with the EIA Fuel Oil data.

Figure 2.10 to Figure 2.12: Click here for the Excel 2007 file with the EIA Fuel Oil data.

Figure 4.4: Click here for the Access 2007 database with the Invoices Paid table.  This database is used in selected chapters from 4 to 16.

Figure 4.16-4.18: Click here for the Excel 2007 NigriniCycle&InvoicesData file.

Chapters 6-10

Figure 6.05: Click here for the Excel NigriniCycle&InvoicesData file.

Figure 6.08: Click here for the Excel 2007 synthetic Benford Set.

Figure 6.09 to 6-13: Click here for the Excel 2007 file with Figure 6.09 to 6.13 calculations and graphs.  This file has the correct Figure 6-11.

Figure 7.01. Click here for the Minitab file with the simulated data.

Figure 7.03: Click here for the normal, here for the uniform, here for the triangular, and here for the gamma graphs.

Figure 7.05 to 7.07: This is the same file as for Figure 4.16 above.

Figure 7.08: Click here for the first-two digits of the journal entries.

Figure 7.09 to 7.10: Click here for the journal entry data and the images in Figures 7.09 and 7.10.

Figure 7.11 to 7.13: Click here for the Excel 2007 file with the synthetic Benford Set and the summation results.

Figure 7.17: This is the same file as for Figure 4.16 above.

Figure 8.14 to 8.18: Click here for the Excel 2007 file with the Number Duplication test.

Figure 8.22: This is the same file as for Figure 4.16 above.

Figure 10.10 through 10.20: Click here for the Excel file with the largest subsets test, the growth test, and the dollars by date test.

Chapters 11-15

Figure 11.26: Click here for the Excel file with the calculated RSFs.  The intermediate steps shown in Figures 11.20 to 11.25 are deleted and Figure 11.26 is the final result.

Figure 12.17 to 12.20: Click here for the Excel file with the SSS results.

Figure 12.21 to 12.26: Click here for the Excel file with the SSD results.

Figure 12.27 to 12.33: Click here for the Excel file with the NFF results.

Figure 13.11 to 13.14: Click on 13.11, 13.12, 13.13, and 13.14 for the relevant Excel files.  Click here for the Access file with the calculations.

Figure 13.21 to 13.28: Click here for the Access example.

Figure 13.29 to 13.33: Click on file 1, file 2, and file 3 for the demonstration of the Excel calculations.

Figure 14.02 and 14.03: Click here for the Excel file with the heating oil data, calculations, and results.

Figure 14.04: The monthly S&P data was downloaded from finance.yahoo.com using the symbol ^GSPC.

Figure 14.05 to 14.07: Click here for the Excel file used for the calculations and the results.

Rest of Chapter 14 and Chapter 15 is still in progress.

Chapters 16-18

Still in progress

 

 

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Mark J. Nigrini Ph.D.

55 Heath Court, Pennington, New Jersey, 08534

Tel: (609) 303-0533  E-mail: mark_nigrini at msn dot com