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Round numbers : a fingerprint of fraud / by Mark J. Nigrini

By: Nigrini, Mark J.
Series: Journal of Accountancy.Publisher: USA, American Institute of Certified Public Accountants (AICPA), Edition: 225 (5), May 2018.Description: 1-9, 9 pages.Subject(s): Fraud | CrimeOnline resources: Download from Online Journals Summary: Advises that many fraud schemes require the fraudster to invent fraudulent numbers. Advises they are often round numbers and looks at ways to identify these numbers to detect fraud.
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Advises that many fraud schemes require the fraudster to invent fraudulent numbers. Advises they are often round numbers and looks at ways to identify these numbers to detect fraud.

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