Programme - ACFE Switzerland Chapter

Forensic Analytics & Fraud Detection: Zurich, Switzerland (22 May, 2013)
Mark J. Nigrini, Ph.D., College of Business & Economics, West Virginia University
13:30
14:30 Benford’s Law: The mathematical basis of the digit
patterns, some fraud examples, and a general awareness
of what "suspicious numbers" look like
Census data, accounting data, payroll data, tax data,
scientific data, Enron and AIG numbers, credit card
anomalies.
14:30
14:50 Fraud cases where forensic analytics would have
detected or did detect the frauds:
Charlene Corley, Defense contracting fraud
Harriette Walters, Property tax refund fraud
Susan Thompson, Purchasing card fraud
Tea and coffee break 
15:05
16:15 Case study showing the Nigrini Cycle of forensic
analytics tests on payments and purchasing card data:
Periodic graph, data profile, Benford's Law, number
duplications, largest subsets, relative size factor, samesame-same, and same-same-different
Chrysler/Marriott, pumpkin theft, ATM 99, Dewey 299
Continuous monitoring for fraud and errors
Tea and coffee break 
16:30
17:30 Chapter-by-chapter review of Forensic Analytics (brief)
Fraud cases, a review of two cases and the fraud
detection lessons that can be learned from them
Facebook, suspicious patterns & psychological thresholds
The Employee Fraud Pandemic: A review with an
emphasis on the overloaded legal system and proposed
solutions for the private and public sector.
http://www.nigrini.com
Facebook: Forensic Analytics by Mark Nigrini and Benford's Law by Mark Nigrini
Mark J. Nigrini
Brief Bio
Mark J. Nigrini, PhD, will be starting a new chapter in his life as
a professor at the highly regarded College of Business & Economics at West Virginia University. This university has a masters program in forensic accounting and also the only Ph.D. program in forensic accounting in the United States. Benford’s Law
has been Mark’s research passion since his time as a Ph.D. student. Frank Benford, a physicist in the 1930s, discovered that
there were predictable patterns to the digits in lists of numbers.
His research showed that the digits were not expected to be
equally used in tabulated data. The smaller digits are expected to occur more often in scientific and
financial data. Until 30 years ago Benford’s Law was a rather well
kept secret. Since then the secret has made itself useful to more
and more people (mainly auditors in their quest to uncover fraud
in corporate data). Mark’s current research addresses advanced
theoretical work on Benford’s Law, applications of forensic analytics to contemporary topics such the detection of Ponzi
schemes, and the legal framework of fraud convictions.
Nigrini is the author of Forensic Analytics (Wiley, 2011) which describes analytic tests to detect fraud, errors, estimates, and biases in
financial data. He is also the author of Benford's Law (Wiley, 2012)
which is the seminal work on applications of Benford’s Law. His next
book The Employee Fraud Pandemic will be published in 2013. His
work has been featured in national media including The Financial
Times, New York Times, and The Wall Street Journal and he has published papers on Benford’s Law in accounting academic journals, scientific journals, and pure mathematics journals, as well as professional publications such as Internal
Auditor and Journal of Accountancy. His radio interviews have included the BBC in London, and NPR in
the United States. His television interviews have included an appearance
on NBC's Extra. He will be interviewed in April for a television program on
fraud for the Investigation Discovery
Channel. He regularly presents professional seminars for accountants
and auditors in the U.S. and Canada,
Europe, and Asia with recent events
in Singapore and Malaysia, and a
forthcoming event in Switzerland.
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