Forensic Analytics by Mark J. Nigrini
The revised and updated Second Edition of Forensic Analytics offers an essential guide to detecting accounting fraud, biases, and errors in financial data. Mark J. Nigrini—a noted expert on the topic—explores the methods and techniques that investigators can use to identify anomalies in both corporate and public sector data. These anomalies include errors, biases, duplicates, number rounding, and omissions, together with the detection of fraud, intentional errors, and unintentional errors using computer-assisted data analytics. With over 200 figures that include graphs, computer screenshots, and photos, and over 40 tables, this new Second Edition makes for reading that is both interesting and valuable.