Round numbers: A fingerprint of fraud
By: Nigrini, Mark J [author]
Language: English Set: Round numbers: A fingerprint of fraudCopyright date: 2018 In: Journal of Accountancy Vol. 225 Issue 5: (May 2018), pages 36-42Summary: 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.| Item type | Current location | Home library | Call number | Status | Date due | Barcode | Item holds |
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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.
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