Zap ConsultingData analytics can test 100% of data to detect suspicious transactions for further investigation. Data analytics can also be used to examine, collate, and quantify transactions once an audit target area have been identified. GEL-1 is an example of an IDEAScript available on this website that can help to determine an audit target. Whistle-blowing and tips hotlines also provides high value areas to review and investigate. It is important for all organizations to have open communications and transparency with information that can be gathered to help narrow the search for the data analytical analyst.  One such service is Integrity Hotline™ ( where they strive to provide organizations and their communities with a professional, anonymous, transparent, reporting mechanism to aid in the integrity of their business operations, detour financial frauds, while encouraging the organization’s community confidence and minimizing toxicity in the business environment. Integrity Hotline™ assists organizations in achieving positive corporate governance, with fairness, transparency and professionalism.

The Same-Same-Different Test (SSD)


The purpose of the Same-Same-Same test (SSS) and the Same-Same-Different test (SSD) IDEAScripts are to identify abnormal duplications as potential indicators of errors or fraud.

This script was originally writting using the Duplicate - Exclude function in IDEA but it turns out that there is a bug in version 7 and 8 of IDEA in which this function does not capture duplicate entries, it would only capture the first entry.  The script was rewritten to capture dulicates that fit the Same-Same-Different test.

September 2015 - Rewrote the interface.

Review Status


This script is a good utility script for adding x number of multistate fields along with opotion comment fields.  This would be useful for anyone using IDEA to change a sample database into one where a user can track and comment on audit steps.

Mod Calculation Script


This mod test looks for round number in multiples of 100, 1000 and 10000 when taking into consideration the possible tax rate.

Number Duplication Test


This test will drill down into the data table to identify the exact transactions that were causing the spikes in the frist-order test and summation graphs.  The NDT Test is based on Chapter 8 of Nigrini, Mark J., Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations, New Jersey: John Wiley & Sons, Inc., 2011: Print

Last-Two Digits Test


This script is based on Mark J. Nigrini's Forensic Analytics book -  Chapter 8 - The Last-Two Digits Test.  This test is a powerful test for number invention or number creativity.  The test identifies abnormal duplications on the right side, these duplications could indicate errors, invented numbers, or excessive rounding.  To run this test, select the file you wish to perform the test on and the amount field.  The resulting file will have 100 transactions showing the last two digits i.e. 01 to 99 and the difference with the expected rate

Benford's law 1st digit test


This will perform the Benford 1st digit test on each distinct item in a selected column.  So if you have a vendor column this would perform the test for each vendor.  It allows you to exclude low value items.

September 2015 - The interface has been rewritten along with some updates. 

Benford's law 1st 2 digit test


This will perform the Benford 1st 2 digit test on each distinct item in a selected column.  So if you have a vendor column this would perform the test for each vendor.  It allows you to exclude low value items.

Updated for IDEA v9 on Feb 14, 2013.

Cross Join - Updated July 2015


The cross join script will take two files that do not have a common key and creates a new file containing all records from both files. - The menu has been updated.

July 2015 - I have rewritten the interface, probably not much of a difference for the user but the backend should work better and the dialog won't close each time you make a selection.  It will also work for time fields.  It currently ignores virtual and boolean fields, they won't be copied over to the new file.

Relative Size Factor Test (RSF) - Updated Oct 24, 2012


The purpose of the Relative Size Factor test (RSF) IDEAScript is to identify anomalies where the largest amount for subsets in a given key is outside the norm for those subsets. This test compares the top two amounts for each subset and calculates the RSF for each. The RSF test is based on Chapter 11 of Mark J. Nigrini’s book, entitled, “Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations”.

Compare multiple fields


This script will take the same file from different points and time and compare multiple fields. Currently the compare funciton in IDEA only allows to compare on one field based on an amount field. This will allow for comparison of text and date fields also.