Data Analysis Technology for the Audit Community

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Excel

Templates

 

Figure 4.5: Click here for the Excel 2007 data profile template

 

Nigrini cycle template.  This Excel 2007 file needs some formula updating and sorting in the Data, Tables, and Data Profile tabs to correctly calculate the digit frequencies for your data.  The instructions are in cell H2 in the Data tab.  The file will automatically graph the first, second, first-two, and last-two digits together with the summation and second-order tests.

 

Misc

Notes

Mean Absolute Deviation for First Digits

Table 6.1 on page 115 gives the MAD conclusions for the first-two digits.  The MAD ranges for the first digits are shown below:

 

PowerPoint

Files

For instructors:

PowerPoint files, end-of chapter discussion questions, short answer questions, and cases (two cases per chapter, with data) are available.  Contact the author or logon to the Wiley education site for more:

http://bcs.wiley.com/he-bcs/Books?action=index&itemId=0470890460&bcsId=7330

Here is a sample of the PowerPoint slides:

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Instructors may contact the author for the full set of PowerPoint slides, the Instructor's Manual (with a discussion of the chapters, problems, and solutions to problems and cases), and Excel and Access files with the solutions for all the cases.

End-of-chapter

materials for

Students

Click here for the comprehensive 52-page document with end-of-chapter discussion questions, short answer questions, multiple choice questions, and cases for all 18 chapters.

Click here for the Rhodes Forensic Report used in Case 3-17 and Case 7.17.

Data files and templates:

Census 2000 and 2010 Excel data.

Nigrini Cycle Excel file.

Page Software Invoices Excel file.

Periodic Graph Excel template.

State Abbreviations Excel file (for Case 15-17)

Data

Files

 

Chapters 1-5

Figure 1.13 to Figure 1.22: Click here for the Access 2007 database with the oil sales in an Access format.

Figure 2.6 to Figure 2.9: Click here for the Excel 2007 file with the EIA Fuel Oil data.

Figure 2.10 to Figure 2.12: Click here for the Excel 2007 file with the EIA Fuel Oil data.

Figure 4.3: Periodic Graph Excel 2007 template.  Enter your monthly totals in cells B4:B15.

Figure 4.4: Click here for the Access 2007 database with the Invoices Paid table.  This 58 MB database is used in selected chapters from 4 to 16.  Before June 25, 2012 this link pointed to the wrong file.  To get around a long download time here is the data file (data only) in an Excel 2007 format (7 MB).  To convert the table to a range in the Excel file see page 33 (Figure 2.5).

Figure 4.16-4.18: Click here for the Excel 2007 NigriniCycle&InvoicesData file.

Chapters 6-10

Figure 6.05: Click here for the Excel NigriniCycle&InvoicesData file.

Figure 6.08: Click here for the Excel 2007 synthetic Benford Set.

Figure 6.09 to 6-13: Click here for the Excel 2007 file with Figure 6.09 to 6.13 calculations and graphs.  This file has the correct Figure 6-11.

Figure 7.01. Click here for the Minitab file with the simulated data.

Figure 7.03: Click here for the normal, here for the uniform, here for the triangular, and here for the gamma graphs.

Figure 7.05 to 7.07: This is the same file as for Figure 4.16 above.

Figure 7.08: Click here for the first-two digits of the journal entries.

Figure 7.09 to 7.10: Click here for the journal entry data and the images in Figures 7.09 and 7.10.

Figure 7.11 to 7.13: Click here for the Excel 2007 file with the synthetic Benford Set and the summation results.

Figure 7.17: This is the same file as for Figure 4.16 above.

Figure 8.14 to 8.18: Click here for the Excel 2007 file with the Number Duplication test.

Figure 8.22: This is the same file as for Figure 4.16 above.

Figure 10.10 through 10.20: Click here for the Excel file with the largest subsets test, the growth test, and the dollars by date test.

Chapters 11-15

Figure 11.26: Click here for the Excel file with the calculated RSFs.  The intermediate steps shown in Figures 11.20 to 11.25 are deleted and Figure 11.26 is the final result.

Figure 12.17 to 12.20: Click here for the Excel file with the SSS results.

Figure 12.21 to 12.26: Click here for the Excel file with the SSD results.

Figure 12.27 to 12.33: Click here for the Excel file with the NFF results.

Figure 13.11 to 13.14: Click on 13.11, 13.12, 13.13, and 13.14 for the relevant Excel files.  Click here for the Access file with the calculations.

Figure 13.21 to 13.28: Click here for the Access example.

Figure 13.29 to 13.33: Click on file 1, file 2, and file 3 for the demonstration of the Excel calculations.

Figure 14.02 and 14.03: Click here for the Excel file with the heating oil data, calculations, and results.

Figure 14.04: The monthly S&P data was downloaded from finance.yahoo.com using the symbol ^GSPC.

Figure 14.05 to 14.07: Click here for the Excel file used for the calculations and the results.

Please contact me for other Chapter 15 files.

Chapters 16-18

Figure 17.1 and 17.4: The financial statements in a consistent format with my original workings.

Figure 17.2: The first digits of the revenue and expense numbers.

Figure 17.6 and 17.7: The Excel file with the multi-year first and second digit graphs.

Figure 17.8: The pattern of therapy visits together with the source data showing that the graph was based on real historical data.

Figure 17.14: The graph of the risk scores together with the individual scores for each division.

Figure 18.5: Here is a template for the periodic graph.

Figures 18.4 to 18.17: Here is the purchasing card data used in Chapter 18 (5 MB file).

 

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Mark J. Nigrini Ph.D.

55 Heath Court, Pennington, New Jersey, 08534

Tel: (609) 303-0533  E-mail: mark_nigrini at msn dot com