May 2020
Intermediate to advanced
544 pages
18h 51m
English
THE PREVIOUS CHAPTERS REVIEWED the high-level overview tests, the series of Benford-based tests, the number duplication tests, the subset-based tests, and the tests for abnormal duplications. The tests described in this chapter take a new turn and examine two sets of data to determine whether there has been a significant change between the current data and the data from the prior period which forms the benchmark for measuring the change. Deviations from the benchmark could be due to fraud or error, or they could be due to a change in circumstances. In general, when it comes to comparing current period data with that of prior periods, the usual techniques applied are: