We received this question from an fraud audit director during SuperUser roundtable (4/16/08). While ACL is a popular audit analytics tool, it is not the only tool.  As most practitioners will attest, ACL is like a good tuba but only one piece of the orchestra. Therefore, we present a quick list of other [...]

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Benford’s law is commonly used by audit practitioners for testing data populations for evidence of possible fraud.  ACL even has a Benford function built into the software to prepare the requisite tables and display a Benford curve.
The Central Virginia ACL Users group posted an excerpt from a NY Times article that came out several years [...]

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