|
Track Unusual Behavior |
Auditors Complaints |
Excessive Voids |
|
Stale Items in Reconciliations. |
Common Names |
Missing Documents |
|
Increasing Reconciling Items |
Large Payments to Individuals |
Employee Overtime
|
|
Adjustments to Receivables or Payables |
Credit Card Utilization |
Excess Purchases |
|
General Ledger Out-of-Balance |
Ghost Employees |
Duplicate Payments |
|
Employee Expense Accounts |
Increased Scrap |
Write-off of Accounts Receivable |
|
Post Office Boxes as Shipping Addresses |
Inventory Shortages |
Excessive Credit Memos |
|
Compare Names and Addresses (data normalization) |
System Batch Reconciliation |
Duplicates Near, Duplicates Similar |
|
Review of Time Dependent Data |
Fictitious Companies |
Calculation of Various Statistical
Parameters |
|
Detect anomalies in the behavior of transactions or users |
Fuzzy matching |
Bank Wire Transfers |
Fraud Detection Audit
