George K Baah, PhD
Quinnipiac University School of Business
Nelson U Alino, PhD
Quinnipiac University School of Business
LEMONDALE FOUNDATION, a United States-based funding organization, contracted Cooper Consulting, Ltd., a Gha¬na-based company, to implement a long-term family planning project in West Africa on its behalf. Due to suspected abuse and misuse of its funds, the United States-based organization initiated a forensic audit of its projects in West Africa. Using data analytics tools and auditing techniques, the audit revealed fraud. This case teaches how data analytics tools, such as data splitting, joining, and duplicate data search, can aid the analytical review in auditing.
Keywords: data-analytics, analytical review, fraud, audit, forensic.