Forensic Accounting: Investigation of Data Changes in Australian Football League

Running head: FORENSIC ACCOUNTING
Forensic Accounting
Name of the Student:
Name of the University:
Authors Note:

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FORENSIC ACCOUNTING
Contents
Introduction:....................................................................................................................................2
Examples of games where data have been changed:.......................................................................2
Process used to identify the examples:............................................................................................4
Investigation findings and observation:...........................................................................................7
References:......................................................................................................................................9

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FORENSIC ACCOUNTING
Introduction:
A very popular sporting event in Australia, Australian Football League, hereinafter to be
referred to as AFL in this document, has entertained not only the people of Australia but also
people from other parts of the globe who has followed the annual sporting league due to its
intense competitive structure. However, ever since match fixing scandals of numerous matches
in the league suffered there has been considerable downfall in the viewership of the tournament.
A betting ringleader has been arrested recently on charge of involvement with changes in data of
games. A detailed investigation shall be conducted on the data recovered from the laptop of the
betting ringleader for the games played since 1897 till as recent as 2018 (Geiger, Goos and Dole,
2015). A comparison with the original data of these games with the data contained in the laptop
of the betting ringleader would help in understanding the changes made to the data for betting
purposes and the roots of betting in AFL. Use of excel shall be made extensive to conduct data
analysis on the files containing the data related to the games played during the period of 1897 to
2018.
Examples of games where data have been changed:
The document has asked to mention five such examples where it can be proved that data
has been changed in the file of betting master mind in comparison to the original data about the
games played during the above period. Thus, despite identifying number of such games where
the data has been changed only five examples have been mentioned here (Charpentier, 2018).
Changed
data
Original
Data
Changed
data
Original
Data
Date Round Team 1 Score Score Team 2 Score Score

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FORENSIC ACCOUNTING
3-7-2016 R15 Melbourne 15.8.98 18.12.12
0
Adelaide 18.12.120 11.17.83
8-6-2017 R12 Sydney 12.16.88 14.14.98 Western
Bulldogs
6.6.42 17.7.109
10-6-2017 R12 Hawthorn 12.7.79 9.7.61 Gold
Coast
13.17.95 11.12.78
10-6-2017 R12 Brisbane
Lions
18.13.121 16.6.102 Fremantle 9.10.64 11.17.83
10-6-2017 R12 Essendon 19.17.131 10.17.77 Port
Adelaide
8.13.61 16.9.105
The above table contains five such examples where the data has been changed in the file of the
arrested person in comparison to the original data about these games. The data for the original
games have been collected from the official website of AFL. The highlighted scores of team 1
and team 2 in these respective games clearly show distinction between the original score as
maintained in the official website of AFL and the scores found in the file maintained in the
laptop of the betting ringleader (Long, 2018).
The screen shots below show the above finding in excel spreadsheet: