A. | Tool that determines the percentage change in balance sheet and income statement numbers from one period to the next. |
B. | A hypothesis testing approach: the investigator makes hypotheses and tests to see which are supported by the data. |
C. | A standardized programming language that allows one to request information from a computer database. |
D. | The number of standard deviations above or below the mean or average value in a standard normal distribution. |
E. | The identification, analysis, and management of risk, such as the risk associated with the possibility of fraud. |
F. | Provides an efficient and effective intermediate storage location for data used in fraud analyses |
G. | Provides a comprehensive view of the results of fraud indicator analysis as well as a view of indicator effectiveness. |
H. | Tool that converts financial statement numbers to percentages so that they are easy to understand and analyze. |
I. | Software that allows the user to examine data, run analytical procedures, and determine if there is something wrong with the data. |
J. | Mathematical algorithm that accurately predicts that, for many data sets, the first digit of each group of numbers in a random sample will begin with a 1 more than a 2, a 2 more than a 3, a 3 more than a 4, and so on. |