Data analytical tools aid in revealing fraud /

This fraud investigation case involves a United States-based funding organization, Lemondale Foundation, and a management consulting firm based in Ghana called Cooper Consulting Ltd. (CCL). Lemondale initiated a forensic audit of its funding of projects in Ghana because it suspected CCL agents were...

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Bibliographic Details
Main Author: Baah, George (Author)
Format: eBook
Language:English
Published: London : Institute of Management Accountants, 2024.
Series:SAGE Business cases.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:This fraud investigation case involves a United States-based funding organization, Lemondale Foundation, and a management consulting firm based in Ghana called Cooper Consulting Ltd. (CCL). Lemondale initiated a forensic audit of its funding of projects in Ghana because it suspected CCL agents were abusing and misusing its funds. Based on an ongoing fraud case involving funding from developed nations and some Non-Governmental Organizations (NGOs) working in developing nations, the names of the characters have been changed to avoid tampering with ongoing investigations. The case teaches how data analytics tools, such as data splitting, joining, and duplicate search, can aid audit planning and execution.
Physical Description:1 online resource.
ISBN:9781071945773
1071945777