Duplicate detection
Definition
A systematic search for records that share key fields (invoice number, vendor, amount, date) that should be unique, surfacing duplicate payments, double invoices, or parallel processing of the same expense.
Related terms
- CAATs
- Computer-Assisted Audit Techniques: software-driven procedures applied to electronic data files that test the full population of transactions rather than a sample, covering...
- Gap test
- A test that identifies missing numbers in a document sequence (check numbers, invoice series, purchase orders) where continuity is expected; gaps often...
- Join-and-match
- A cross-table technique that links two or more data files on a common key, such as matching vendor bank account numbers against...
- Ratio analysis
- Calculation of financial ratios across periods or business units to identify statistically unusual deviations that might indicate manipulation: cost ratios, gross margin...
- Sequence analysis
- Verification that a numbered series progresses in expected order without skips, reversals, or unexpected repetitions. It is the positive counterpart to gap...
- Stratification
- The grouping of numeric values into defined ranges (strata) to reveal the distribution of a dataset. In fraud detection, large concentrations of...
Explained in
- Computer-Assisted Audit Techniques (CAATs)A systematic search for records that share key fields (invoice number, vendor, amount, date) that should be unique, surfacing duplicate payments, double invoic...