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This module introduces students to data analysis techniques for transaction-level data to identify potential fraud through a Benford's Law analysis. Definitions, examples, and exercises from a case study are given to provide students with an understanding of the analysis steps performed during an investigation when manipulation is suspected.
Students will learn:
- an introduction to Benford's Law analysis for fraud;
- pre-analysis steps to perform on the dataset;
- a clear understanding about the different tests; and
- how to effectively identify high risk transactions.
- 24/7 access to courses through your Internet browser;
- Save time and quickly earn CPE credits with instant access;
- Qualified assessment (quiz) grading after each lesson;
- The flexibility to start or stop a course and pick-up right where you left off; and
- A printable CPE certificate at the end of the course upon successful completion.
Alexis C. Bell, MS, CFE
Basic and Introductory - Program knowledge level most beneficial to students new to a skill or an attribute. These individuals are often at the staff or entry level in organizations, although such programs may also benefit a seasoned professional with limited exposure to the area.
Experience: It is strongly suggested that students will have successfully completed the following course prior to attempting this course:
This module introduces students to data quality assessment methodology which is required prior to analyzing any dataset. Definitions, examples, and exercises are given to provide students with an understanding of the steps performed to ensure quality of the data is optimal for analysis.
Advance Preparation: This course uses spreadsheets such as MS Excel or Google Sheets. Students will be required to use a spreadsheet software of their choosing during the exercise portion of the lesson. Therefore, prior to starting the course, students will need to be able to access a spreadsheet software during certain lessons in order to be able to complete the course.
The recommended CPE credit for this course is 35 CPE hours in the below indicated fields of study.
One credit hour is equal to fifty minutes of participation in a program of learning.
Claiming CPE Credit
The receiving organization where you submit the certificate of completion has final authority on the acceptance of the individual courses for CPE credit. To be eligible for CPE credit, you must complete each lesson in the course, successfully pass the final exam with at least an 80% score, and submit the ending evaluation within one year of purchase date. You may only claim CPE credit for a course once.
Fields of Study
This course may be submitted for consideration for continuing professional education (CPE) credit under the following fields of study:
- ACFE (Association of Certified Fraud Examiners) - Investigation Techniques > Data Analysis and Reporting Tools
- AICPA (American Institute of Certified Public Accountants) - Specialized Knowledge and Applications
- NASBA (National Association of State Boards of Accountancy) - Specialized Knowledge and Applications
We Want to Know
Have you submitted this course to an organization and the CPE credit was accepted by another organization? We want to know the organization's name, website, and field of study. Please email us with the details at [email protected]
This is an online self-study, computer-assisted learning course.
- “Fraud Doctor®” is a registered trademark of Fraud Doctor LLC.
- “MS Excel®” is a registered trademark of Microsoft Corporation.
- “Google SheetsTM” is a web-based spreadsheet program with a registered trademark of Google. https://docs.google.com/spreadsheets/