Forensic Accounting: Detecting Data Manipulation with IF Function

This article discusses the use of IF function in Excel for detecting data manipulation in forensic accounting. It provides examples of data changes and the relevant processes used for identifying the alterations. The article also includes a list of references and bibliography for further reading.

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

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Table of Contents
Finding the examples where data has been changed and providing the relevant process:........2
References and Bibliography:....................................................................................................4

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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:

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Figure 3: Data from the laptop
Figure 4: Original Data
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.

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References and Bibliography:
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.