Forensic Accounting for AFL Matches: Investigating Changes in Data

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
Five examples of changes in data:...................................................................................................2
Process used to investigate the changes and manipulation in original data of AFL matches:........3
Observation of the findings:............................................................................................................8
References:......................................................................................................................................9

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FORENSIC ACCOUNTING
Introduction:
Considering immense utility of spreadsheet in conducting analysis of different kind
including accounting and numeric value of different subjects, it would be extremely beneficial to
have significant amount of knowledge in using different functions available in excel spreadsheet.
The objective of this document is to use necessary functions of excel spreadsheet to find out
unauthorized changes made in original scores of Australian Football League (AFL) matches. The
effective use of spreadsheet would help in conducting the investigation launched against the
betting fraud in AFL.
Five examples of changes in data:
The investigation in AFL betting fraud is a massive responsibility on the shoulders of the
investigators. The investigators are expected to conduct a thorough evolution of all the matches
where the data, i.e. score to be precise, was changed as compared to the data from original file
containing the actual scores of different matches (Selwyn, Henderson & Chao, 2015).
Considering that the period of investigation is from AFL matches of 1897 to the AFL matches of
2018 season, it will be extremely beneficial for the team members to have knowledge and skills
required to use different functions in excel to identify the matches where data has been changed
in the file of betting ringleader compared to the data in the original file. Below given five such
examples where data has been changed in the betting ringleader file as compared to the data in
the original file containing the actual score of different matches since 1897 (Cao, Wang & Li,
2017).
Examples:
Date Team 1 Manipulated Original Team 2 Manipulated Original Venue

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FORENSIC ACCOUNTING
Score Score Score Score
21-3-1992
(R1)
Hawthorn 21.15.141 24.11.155 Geelong 18.13.121 9.15.69 Waverley
Park
21-3-1992
(R1)
Brisbane
Bears
10.8.68 16.11.107 Carlton 13.14.92 12.10.82 Carrara
22-3-1992
(R1)
St Kilda 18.20.128 11.10.76 Essendon 17.9.111 21.20.146 Waverley
Park
22-3-1992
(R1)
Adelaide 12.15.87 14.15.99 Footscra
y
17.12.114 2.8.20 Football
Park
28-3-1992
(R2)
Collingwood 23.16.154 8.10.58 Brisbane
Bears
13.10.88 13.7.85 Victoria
Park
In the above the five examples of data changed in the laptop of the ring leader of betting
syndicate from the original date of these matches are given. The changed score of the matches
are highlighted in red whereas the original score of these matches are highlighted in yellow
(Locock, 2014).
Process used to investigate the changes and manipulation in original data of AFL matches:
Excel spreadsheet have number of functions that can be used to analyse numeric data and
other information. Efficient use of different functions in excel would help the users to analyse
significantly large quantum of data correctly at relatively less time. The accuracy of data analysis