Data & Computer Forensics
Certain business or legal events warrant a shift in proactive data analysis to reactive data analysis. Such reactive analysis is primarily driven by one of two distinguishing events:
- Management or legal counsel initiates an investigation of the activity and performance of a business and/or individual
- Management incurs any number of negative business events (e.g. reporting errors, failed data migration to a new system, inaccurate calculation of charges to customers, duplicate vendor payment)
In a management or legal counsel initiated investigation, analytical procedures and detail tests of data can quickly narrow the universe of possibilities the team is pursuing. In root cause analysis of data anomalies, it is important to integrate business rule and process understanding with the exception results of all data testing.
**Sample Analyses Include**:
Investigation
Fraud
- Identify invoices without valid purchase orders or made to unapproved vendors
- Compare invoices posted to journal entries against actual purchase amounts
- Isolate account receivable write-offs with abnormally high amounts or abnormally frequent credits or write-offs
- Where key files are spread through a network or PC, write programs to import all files, analyze, and log the originating file location
- Conduct trend analysis on any variable over necessary length of time
Bankruptcy
- Match and compare banking data to accounting system data
- Analyze variances in GL, customer, and vendor accounts by period
- Isolate preferential transfers
- Age inventory and compare system values to book valuations
Diverse Application Suite
Data Analysis Tools
- Statistical Analysis Software (SAS)
- Audit Command Language (ACL)
- Microsoft Access, Excel
- SQL Server
- Brio Report Writer
- Easytrieve Plus
System Experience
- SAP
- Oracle
- OS/390 Mainframe
- JD Edwards
- Construction Manager
- Peachtree
- Timberline Office Suite
- Health Care Finance Administration electronic UB-92