Nigrini, Mark J.
Round numbers: A fingerprint of fraud
The article offers information on fingerprint of fraudulent numbers which could be of special interest to Certify Public Accountants (CPAs). It is noted that an appreciation of the overuse of round numbers may benefit internal auditors and forensic accountants looking for fraud. It is noted that the new general ledger and subledger audit data standards of the American Institute of Certified Public Accountants (AICPA) will help auditor to develop their expertise with audit data analytics.
Round numbers: A fingerprint of fraud
The article offers information on fingerprint of fraudulent numbers which could be of special interest to Certify Public Accountants (CPAs). It is noted that an appreciation of the overuse of round numbers may benefit internal auditors and forensic accountants looking for fraud. It is noted that the new general ledger and subledger audit data standards of the American Institute of Certified Public Accountants (AICPA) will help auditor to develop their expertise with audit data analytics.