Background: “Forensic auditing” opened a new way to monitor demographic data. Benford’s law explains the frequency distribution in naturally occurring data sets. We applied this law to data of the world’s populati...Background: “Forensic auditing” opened a new way to monitor demographic data. Benford’s law explains the frequency distribution in naturally occurring data sets. We applied this law to data of the world’s population under five. This number is extremely important in paediatrics and public health. Methodology: Benford’s law states that the probability of a leading occurring number d (d ∈ {1,···,9}) can be calculated through the following equation: P(d) = log10(d + 1) – log10(d) = log10(1 + 1/d). We compared the observed and expected values. To examine statistical significance, we used the Chi-square test. Results: Chi-square for the population younger than five years is 22.74 for 2010, 22.97 for 2011 and 11.35 for 2012. For all years combined it is 47.6. Because chi-square was higher than the cut-off value, it must lead to the rejection the null hypothesis. In 2014 chi-square is 11.73 for the first digit. Chi-square being lower than the cut off value of the null hypothesis is accepted. The acceptance of the null hypothesis for 2014 means that the numbers follow Benford’s law for 2014. The rejection of the null hypothesis means that the numbers observed in the publication are not following Benford’s law. The explanations can be reached from operational discrepancies to psychological challenges or conscious manipulation in the struggle for international funding. Conclusion: The knowledge of this mathematical relation is not used widely in medicine, despite being a valuable and quick tool to identify datasets needing closer scrutiny.展开更多
The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In antic...The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.展开更多
Healthcare fraud is an increasingly large problem in the United States for patients, taxpayers, and the government, with the National Healthcare Anti-Fraud Association (NHCAA) estimating the costs to be more than tens...Healthcare fraud is an increasingly large problem in the United States for patients, taxpayers, and the government, with the National Healthcare Anti-Fraud Association (NHCAA) estimating the costs to be more than tens of billions each year (NHCAA, 2018). To address this issue, government agencies and insurers can utilize data analytics to detect and prevent healthcare fraud. The American Senior Communities (ASC) case is a recent example of a complex healthcare fraud scheme committed by several high ranking officers involving kickbacks, fictitious vendors, and money laundering through shell companies. The indictment details how $16 million was stolen is particularly given the population cared for by ASC—the elderly, individuals with disabilities, low income adults, pregnant women and children. This case demonstrates several ways healthcare fraud can be perpetrated, highlights the role of the auditor, and introduces students to the importance of employing data analytics to prevent and detect fraud.展开更多
文摘Background: “Forensic auditing” opened a new way to monitor demographic data. Benford’s law explains the frequency distribution in naturally occurring data sets. We applied this law to data of the world’s population under five. This number is extremely important in paediatrics and public health. Methodology: Benford’s law states that the probability of a leading occurring number d (d ∈ {1,···,9}) can be calculated through the following equation: P(d) = log10(d + 1) – log10(d) = log10(1 + 1/d). We compared the observed and expected values. To examine statistical significance, we used the Chi-square test. Results: Chi-square for the population younger than five years is 22.74 for 2010, 22.97 for 2011 and 11.35 for 2012. For all years combined it is 47.6. Because chi-square was higher than the cut-off value, it must lead to the rejection the null hypothesis. In 2014 chi-square is 11.73 for the first digit. Chi-square being lower than the cut off value of the null hypothesis is accepted. The acceptance of the null hypothesis for 2014 means that the numbers follow Benford’s law for 2014. The rejection of the null hypothesis means that the numbers observed in the publication are not following Benford’s law. The explanations can be reached from operational discrepancies to psychological challenges or conscious manipulation in the struggle for international funding. Conclusion: The knowledge of this mathematical relation is not used widely in medicine, despite being a valuable and quick tool to identify datasets needing closer scrutiny.
文摘The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.
文摘Healthcare fraud is an increasingly large problem in the United States for patients, taxpayers, and the government, with the National Healthcare Anti-Fraud Association (NHCAA) estimating the costs to be more than tens of billions each year (NHCAA, 2018). To address this issue, government agencies and insurers can utilize data analytics to detect and prevent healthcare fraud. The American Senior Communities (ASC) case is a recent example of a complex healthcare fraud scheme committed by several high ranking officers involving kickbacks, fictitious vendors, and money laundering through shell companies. The indictment details how $16 million was stolen is particularly given the population cared for by ASC—the elderly, individuals with disabilities, low income adults, pregnant women and children. This case demonstrates several ways healthcare fraud can be perpetrated, highlights the role of the auditor, and introduces students to the importance of employing data analytics to prevent and detect fraud.
