Applying Forensic Accounting Techniques Using SQL and R
Forensic accountants and fraud examiners use a range of techniques to uncover fraudulent journal entries and illegal activities. As data professionals, most of us will never unravel a Bernie Madoff scheme, but we can apply these same techniques in our own environments to uncover dirty data. This session will use a combination of SQL Server and R to apply these fraud detection techniques, which include Benford's Law, outlier analysis, time series analysis, and cohort analysis.
On May 3, 2017, I gave a version of this talk at 24 Hours of PASS. You can get the recording and slides notes on the event website.
Here are links for the individual data sets used in this talk. Please note that the versions I have archived are for specific points in time, so the data format may change, and the data itself will likely have changed. For the actual data sets I use, check out the demo code above.