审计师运用班福法则进行测试指南.pdfVIP

Auditor ’s Guide to Tests Using Benford’s Law Using EZ-R Stats for Windows and Benford’s Law to identify unusual transactions Auditor’s Guide to the Use of Benford’s Law © 2005-2006 EZ-R Stats, LLC Auditor’s Guide to Tests Using Benford’s Law OVERVIEW OF AUDIT PROCEDURE 1 STEPS FOR IDENTIFYING UNUSUAL GROUPS OF TRANSACTIONS 1 AUDIT PROCEDURE – BENFORD’S LAW 1 OBJECTIVES 2 MEASURE OF DEVIATION 2 ASSESSING EFFECTIVENESS OF CONTROLS 2 SCRIPT APPROACH 2 OTHER ANALYTICAL CONSIDERATIONS 3 PROCESSING APPROACHES 3 AREAS OF APPLICATION 3 IDENTIFYING GROUPS OF UNUSUAL TRANSACTIONS 3 IDENTIFY THE DATA TO BE ANALYZED 4 OBTAIN THE DATA IN ELECTRONIC FORMAT 4 CONVERT THE DATA TO INDUSTRY STANDARD “TAB SEPARATED VALUES” (TSV) 4 SORT THE DATA, IF TESTS ARE TO BE PERFORMED AT A CONTROL BREAK 4 DESIGN AND CODE THE SCRIPTS 5 RUN THE SCRIPTS 5 REVIEW THE OUTPUT (GRAPHICAL AND TEXT) 5 FIRST DIGIT TEST (F1) 5 BENFORD‘S LAW FIRST DIGIT 5 FIRST TWO DIGITS TEST (F2) 6 BENFORD‘S LAW FIRST TWO DIGITS 7 FIRST THREE DIGITS TEST (F3) 7 BENFORD‘S LAW FIRST THREE DIGITS 8 LAST DIGIT TEST (L1) 8 DISTRIBUTION OF LAST DIGIT 9 LAST TWO DIGITS TEST (L2) 10 DISTRIBUTION OF LAST TWO DIGITS 10 SECOND DIGIT TEST (D2) 11 BENFORD‘S LAW SECOND DIGIT 11 DETERMINE WHICH AREAS MAY REQUIRE FURTHER AUDIT REVIEW 12 Auditor’s Guide to Tests Using Benford’s Law EZ-R Stats, LLC Page 1 Auditor’s Guide to Tests Using Benford’s Law Overview of Audit Procedure Steps for Identifying Unusual Groups of Transactions The use of Benford’s law for identifying unusual groups of transactions has been discussed extensively and has been us