The diagnostic power of trends

The diagnostic power of trends

Patterns of both financial and non-financial data can reveal a wealth of information, and even unearth phantoms. Every accountant or auditor applies trend analysis to reassure himself as to the reliability and dependability of the financial data he is concerned...
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Combating manipulations

Combating manipulations

The ‘Relative Size Factor’ can unearth various frauds Accounting manipulations stemming from intelligent planning can be easily camouflaged in vast data populations, and, even if noticed, can be explained as errors. Such manipulations are more ofte...
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‘Inexplicable’ facts syndrome 

‘Inexplicable’ facts syndrome 

Unfathomable facts may often turn out to be indicators of underlying frauds. The process of risk assessment is similar I to a health check up carried out by a doctor. A doctor assesses the health of a patient not only...
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