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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 206 / 352

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© D.L. Crumbley

Financial Fraud Detection Tools

Interviewing the executives

Analytics

Percentage analysis

Horizontal analysis

Vertical analysis

Ratio analysis

Using checklists to help detect fraud

SAS checklist

Attitudes/Rationalizations checklist

Audit test activities checklist

Miscellaneous fraud indicator checklist

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