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# ACC30003-Concept Of Forensic Accounting

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## Question

Specifically you are required to:

1. Find 5 examples of where data in the file you have has been changed from the original data;

2.Clearly explain the process used to find the changes (assume the person you are explaining to knows nothing about AFL or Excel);

### 1.Finding the examples where data has been changed and providing the relevant process:

Data Changes 1:

Figure 1: Data from the laptop

Figure 2: Original Data

The above figure mainly indicates the relevant difference in data from the original data, where the overall data of year 1991 was omitted in the laptop data. The manipulation is relevantly detected with the help of “IF” function in the excel sheet, where the formula [=IF(B10130='All games 1897-2017'!B10130,TRUE,FALSE)] has been used for detecting the manipulations, which was been conducted in the laptop data. The excel functions directly compares the laptop data with the original data and finds the alterations between them. The data comparison of the laptop and original data if found same then the function will flash True as the result, while any alteration in the data will force the excel function to flash False. This relevant formula has eventually helped in detecting the overall alternations, which has been conducted for identifying the manipulation that has been conducted in the data.

Data Changes 2:

Figure 3: Data from the laptop

Figure 4: Original Data

2.The figure relevantly helps in detecting the manipulation, where the original data has been altered from Manuka Oval to Manuka Honey for the period of 03-May-2014. This second alteration is conducted with the help of formula [=IF(H14432='All games 1897-2017'!H14432,TRUE,FALSE)], which can be used for identifying the alternations in the data. The calculation would eventually help in detecting the level of mistakes that has been conducted in recoding the data of all games in chronological orders. The use of data would eventually help in detecting the relevant manipulations, which has been conducted in the data. Therefore, with the use of IF function the overall alternation in the data can be conducted for detecting the occurrence of manipulation in certain data. Bhasin (2015) mentioned that excel function allows the individual for detecting the level of manipulations, which has been conducted by individuals in a file, where the use of IF function can help in detecting the alternations in the data. The comparison function allows the individual to detect the manipulation that has been conducted in particular data.

## References

Bhasin, M.L., 2015. Contribution of Forensic Accounting to Corporate Governance: An Exploratory Study of an Asian Country.

Bhasin, M.L., 2015. Forensic Accounting: Perspectives and Prospects. Pakistan Accountant, Oct.–Dec, pp.44-48.

Louwers, T.J., 2015. The past, present, and future (?) of crime-related forensic accounting methodology. Accounting Research Journal, 28(1), pp.4-9.

Rezaee, Z., Lo, D., Ha, M. and Suen, A., 2016. Forensic accounting education and practice: insights from China. Journal of Forensic & Investigative Accounting, 8(1), pp.106-119.

### Cite This Work

"Concept Of Forensic Accounting." My Assignment Help, 2019, https://myassignmenthelp.com/free-samples/acc30003-concept-of-forensic-accounting.

My Assignment Help (2019) Concept Of Forensic Accounting [Online]. Available from: https://myassignmenthelp.com/free-samples/acc30003-concept-of-forensic-accounting
[Accessed 26 January 2020].

My Assignment Help. 'Concept Of Forensic Accounting' (My Assignment Help, 2019) <https://myassignmenthelp.com/free-samples/acc30003-concept-of-forensic-accounting> accessed 26 January 2020.

My Assignment Help. Concept Of Forensic Accounting [Internet]. My Assignment Help. 2019 [cited 26 January 2020]. Available from: https://myassignmenthelp.com/free-samples/acc30003-concept-of-forensic-accounting.

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