vendor 11463 Command: COUNT IF VENDOR_NO = "11463" Table: ap_trans 0 record 1B Analize>> total field>> centang invoice amont Command: TOTAL FIELDS INVOICE_AM Table: ap_trans INVOICE_AM 278,641.33
1C Analize>>statistical>> profile Command: PROFILE FIELDS UNIT_COST Table: ap_trans Field Name Total Value Absolute Value Minimum Maximum UNIT_COST 1,522.29 1,522.29 1.01 173.80
2 Payroll >>Analize>> statistic>> profile>> Command: PROFILE FIELDS NET_PAY GROSS_PAY TAX_AMOUNT Table: payroll Field Name Total Value Absolute Value Minimum Maximum NET_PAY 79,668.42 79,668.42 1,022.66 3,516.66 GROSS_PAY 99,585.46 99,585.46 1,278.33 4,395.83 TAX_AMOUNT 19,917.04 19,917.04 255.67 879.17
3 Analize>> statistic>> statistical Analize>> stratify>> stratify on >> MKTVAL>> sub total MKTVAL
Command: STRATIFY ON MKTVAL SUBTOTAL MKTVAL INTERVALS 10 TO SCREEN Table: inventory Minimum encountered was -839.76 Maximum encountered was 143,880.00
4 Analize>> statistical>> statistic >> add all ok Command: STRATIFY ON UNIT_COST SUBTOTAL INVOICE_AM INTERVALS 10 TO SCREEN Table: ap_trans Minimum encountered was 1.01 Maximum encountered was 173.80
Misal atur interval Ini minimum dan maximum dan interval 5 Analize>>statistical>>statistic>> add all ok Analize >> stratify >> On unit cost >> sub >> add all>>if UNIT_COST > 6 AND INVOICE_AM > 1000 verify ok
Expression : UNIT_COST > 6 AND INVOICE_AM > 1000 Command: STRATIFY ON UNIT_COST SUBTOTAL INVOICE_AM QUANTITY UNIT_COST INTERVALS 10 IF UNIT_COST > 6 AND INVOICE_AM > 1000 TO SCREEN Table: ap_trans If Cond: UNIT_COST > 6 AND INVOICE_AM > 1000 (30 records matched)
5 Minimum encountered was 6.17 Maximum encountered was 173.80
6A Inventory >> edit table layout >> add new expression >> nama : profit fx : (Sales-unit) QTYOO ok Klik kanan >> add kolom >> profit
Analize >> classify >> on Prodno >> sub >> profit If : PRODNO = "010311990" ok Command: CLASSIFY ON PRODNO SUBTOTAL profit IF PRODNO = "010311990" TO SCREEN Table: inventory
If Condition: PRODNO = "010311990" (1 records matched)
PRODNO Count Percent of Count Percent of Field profit 010311990 1 100% 9,999% 0.00 Totals 1 100% 9,999% 0.00
6B Analize>> clasify> on prodno >> sub profit if : profit < 0 ok Command: CLASSIFY ON PRODNO SUBTOTAL profit IF profit < 0 TO SCREEN Table: inventory
If Condition: profit < 0 (2 records matched)
PRODNO Count Percent of Percent of profit Count Field 024128812 1 50% 0.49% -30.00 090081001 1 50% 99.51% - 6,104.00 Totals 2 100% 100% - 6,134.00
7 Payroll >> analize >> statistical>>statistic >> add all ok Analize >> look for gap >> cheque_no ok
Mau tau no cek yg hilang ganti list missing item Command: GAPS ON CHEQUE_NO PRESORT TO SCREEN Table: payroll 1 gap ranges detected 4 missing items Gaps Found Between: Gap Start (Exclusive) Gap End (Exclusive) Number of Missing Items 12,388 12,393 4
8A Analize >> statistical>>statistic Add all Analize >> look for duplicate>> No>> sub Add all ok Command: DUPLICATES ON NO OTHER NO AMOUNT DATE DUE RECORD_DELETED REF TYPE PRESORT TO SCREEN Table: ar YES! 708 duplicates detected
8B Analize >> sequence >> NO ok Command: SEQUENCE ON NO ERRORLIMIT 10 TO SCREEN Table: ar Sequence test error limit of 10 reached 10 sequence errors detected asumsi eror limit 10 dan tercapai material Record Number NO 4 516372 8 518008 9 501657 10 222006 23 812465 25 478604 26 065003 28 262001 32 065003 35 262001
Kalo sequence kalo lompatan 2 normal 2 4 6 8 Kalo lompatan ga 2 maka ga normal 2 4 5 6 8 no 5 ga normal 9 AP Statistical>> statistic add all Analize >> cross tabulate Baris : invoice no & prodno Kolom vendor no
10 Analize >> total field>> UNICST >> if PRODSTAT=A Command: TOTAL FIELDS UNCST IF PRODSTAT="A" Table: inventory If Condition: PRODSTAT="A" (145 records matched) UNCST 2,583.83
11 AR >> Data >> search >> expr 145 ok Command: LOCATE RECORD 145 065003 10/05/1997 04/03/1998 213707 IN 1189.11 12 AP >> data >> extractdata >> Command: EXTRACT RECORD IF VENDOR_NO = "11663" TO "verdor no 11663" OPEN 4 of 102 met the test: VENDOR_NO = "11663" 4 records produced 5981807 5983947 5986811 5983621 13 Statistik Sampling size>> gatau record>> balik Sampling record>> klik size>> 44 Masuk lagi sampling calculate>> confidence 99>> populasi 44 >> upper 1 Command: SIZE RECORD CONFIDENCE 99 POPULATION 44 TO SCREEN PRECISION 1 Population: 44, Confidence: 99%, Precision: 1.00%, Error Rate: 0.00 Sample size 461 Interval size 0.09 Number of tolerable errors 0
14 Sama kaya yg atas Command: SIZE RECORD CONFIDENCE 95 POPULATION 44 TO SCREEN PRECISION 5 Population: 44, Confidence: 95%, Precision: 5.00%, Error Rate: 0.00 Sample size 60 Interval size 0.73 Number of tolerable errors 0
15 Pada amount yg berleading 2 dan 6 Command: BENFORD ON AMOUNT LEADING 1 TO SCREEN Table: ar 2 zero amounts bypassed Leading Digits Actual Count Expected Count Zstat Ratio 1 231 232 0.023 2 75 136 5.685 3 85 96 1.167 4 70 75 0.502 5 82 61 2.740 6 88 52 5.184 7 42 45 0.332 8 51 39 1.818 9 46 35 1.771
Indikasi fraud Pada amount yg berleading 2 dan 6 relatif lebih bersar dari ayng lain karena zstat rationya lebih besar Asumsi batas zstat ratio diatas 2,75 sehingga no 2 dan 6 resiko tinggi 16 Script Cara kita mempersingkat perintah Jalan kan script pada soal no 3
Script : OPEN inventory STRATIFY ON MKTVAL SUBTOTAL MKTVAL MINIMUM 10000 MAXIMUM 20000 INTERVALS 10 TO SCREEN