Computer Aided Fraud Prevention and Detection by David Coderre

Author:David Coderre [Coderre, David]
Language: eng
Format: epub
ISBN: 9780470451618
Publisher: Wiley
Published: 2014-03-21T00:00:00+00:00

EXHIBIT 6.2 Stratify Screen. Stratification will allow you to choose specific ranges and total the transactions in each range (ACL Stratify window shown).

Stratification

Like statistical analysis, a stratification of a numeric field will give a high-level view of the data. Stratifying data will show how many records fall into ranges, or strata, of the selected numeric field. It allows auditors to total the value of one or more numeric fields for each of these ranges and can be used to get a profile of the data values for the specified field. For example, with contracting data, it will quickly determine how many contracts were raised in each of the default, or auditor-specified, ranges, such as all contract values. It can also be used to check numeric fields for reasonableness, quickly highlighting unusually large or small values. Used in combination with the aging of dates, it also can examine ranges of date fields. (See Exhibit 6.2.)

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