Case 3

The purpose of this case is to familiarize you with the Bendfords Law functionality of the ACL and IDEA software.

1. What does ACL Bendford command do?

2. What caution is provided regarding the use of digital analysis tools such as the Bendford command?

3. How is the Bendford command activated?

4. Bendfords law analysis is most effective on data with certain characteristics. What are these characteristics?

5. Identify and briefly describe the seven steps used to perform a Bendords Law analysis is performed?

6. What fields are contained in the database created by Bendfords Law analysis is performed?

7. What types of payroll fraud are described?

8. How are most payroll frauds found?

9. Describe the payroll fraud tests that can be performed using IDEA.