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1.The Data Profile, Histogram, and Period Graph are useful forensic tests. Fabricate a set of data and perform one of the three tests in MS Excel. In this forum, describe the test you performed, explain its benefit to the forensic analyst, and discuss the successes and challenges you faced when you ran the test.

For a refresher on developing a histogram in Excel, view the video below.

2.Technology is advancing at an alarming rate. We now have more methods of interaction than ever before: phone, text, instant messenger, GPS, Skype, etc. Businesses today must be connected at multiple levels via multiple media in order to be competitive. We have thus far in the course discussed areas wherein forensics can be used to filter fraud. Ponder and develop a strategy for future forensic applications in an increasingly digitalized and connected world. Discuss the challenges that these new media and technologies present to the forensic analyst and begin to frame some solutions.

Formulate your answers based on the material in this week’s module and also on the videos below.

Here is the first video, from Bloomberg Law, featuring an interview with Chris Whalen and Bill Rochelle.

Here is the second video, featuring an interview with David Divitt on the future of fraud prevention.

Didimo, W., Liotta, G., & Montecchiani, F. (2014, August). Network visualization for financial crime detection. Journal of Visual Languages & Computing, 25(4), 433-451. doi: 10.1016/j.jvlc.2014.01.002.

Kovalerchuk, B., Vityaev, E., & Holtfreter, R. (n.d.) Correlation of complex evidence in forensic accounting using data mining. Retrieved from (This is a lengthy journal article, so use your “skim” tactic and key in on the seminal areas, such as those that discuss correlations.)

3.There are many business settings in which Benford’s Law can be useful to the forensic examiner. The data below arguably represent one such setting.

A software vendor offers discounts to students who submit valid student IDs. The company’s accountant suggests that it’s not worth undertaking the expense of verifying that each student number is valid so long as more than 90% of the ID numbers submitted are valid. The company’s fraud consultant suggests that a valid set of student numbers would conform to Benford’s Law but that made-up numbers would conform to a random distribution.

Use the data below to conduct a Benford test and interpret the findings. Your first step is to import the data into Excel (as outlined in earlier modules) and then perform a full Benford test, with pivot table. The Benford test procedure is outlined in your text and also in this week’s module. Post your pivot table to the forum and then present your analysis of the data.

Do you find the results of your analysis to be suspicious? Do you feel this particular data is a valid application of the Benford test? Describe one additional case in which the Benford test would be an effective tool and one in which it would not, and justify your position on both cases.

Formulate your answers based on the material in this week’s module and also on the video below.

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