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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 85 / 275

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© D.L. Crumbley

Deductive vs. Inductive

Source: W.S. Albrecht and C.C. Albrecht, “Root Out Financial Deception,” Journal of Accountancy (April 2002), p. 33.

More expensive

Relatively inexpensive

Requires advanced skills

Easy to learn

Sophisticated features

Basic features

For larger organizations

For smaller organizations

Generic software

Discovery sampling

Digital analysis

Generic data mining

Deductive Approach

Custom software

Analysis of all data

Custom data mining

Inductive Approach

Deductive: one goes from general to specific; fairly simple and economical.

Inductive: one starts with specific experiences and then draws inferences.

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