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Mark J. Nigrini, born in Cape Town, South Africa, is a faculty member at the College of Business and Economics at West Virginia University in Morgantown in the US state of West Virginia.〔 Nigrini is best known for his work on using Benford's Law as an auditing and accounting tool to detect anomalies in company data.〔(【引用サイトリンク】title=Benford's Law: There's something to the numbers )〕〔(【引用サイトリンク】title=Math Theory Offers Way to Detect Cooked Books by John Allen Paulos )〕〔(【引用サイトリンク】title=Benford's Law: How a Simple Misconception can Trip up a Fraudster and How a Savvy CFE Can Spot It )〕〔(【引用サイトリンク】title=Dr. Mark Nigrini to present at ISACA Toronto Seminar )〕〔(【引用サイトリンク】title=Benford's Law Made Easy )〕〔(【引用サイトリンク】title=Thinking about tricking the tax man: Beware the long arm of Benford's Law )〕〔(【引用サイトリンク】title=When Using Math to Catch Crooks, You Can't Jump to Conclusions )〕〔(【引用サイトリンク】title=Benford's Law as a Risk Analytics Tool )〕 He is the author of ''Forensic Analytics''〔(【引用サイトリンク】title=Forensic Analytics book review )〕 which describes tests to detect fraud, errors, estimates, and biases in financial data and he is also the author of ''Benford's Law''. Benford’s Law gives the expected patterns of the digits in tabulated data and it has been used by auditors and scientists to detect anomalies in tabulated data.〔 His academic papers have been published in ''Auditing: A Journal of Practice and Theory'',〔(【引用サイトリンク】title=Using Benford's Law as an Aid in Analytical Procedures (abstract) )〕〔(【引用サイトリンク】title=Data Diagnostics Using Second‐Order Tests of Benford's Law )〕 ''The Journal of the American Taxation Association'', ''The Journal of Forensic Accounting'',〔(【引用サイトリンク】title=Monitoring techniques available to the forensic accountant )〕 ''The Journal of Emerging Technologies in Accounting'',〔(【引用サイトリンク】title=Using Key Performance Indicators and Risk Measures in Continuous Monitoring )〕 and others. Other applied papers have been published in journals such as ''Mathematical Geology'',〔(【引用サイトリンク】title=Benford's Law Applied to Hydrology Data )〕 ''The International Journal of Mathematics and Mathematical Sciences'',〔(【引用サイトリンク】title=Order Statistics and Benford's Law )〕 and ''The International Journal of Algebra''. His practitioner papers have been published in journals such as ''IEEE Potentials'', ''Internal Auditor'', and the ''Journal of Accountancy''.〔 Nigrini serves on the Executive Editorial Board of the ''International Journal of Disclosure and Governance'' 〔(【引用サイトリンク】title=International Journal of Disclosure and Governance-Editors )〕 and also of the ''Journal of Forensic & Investigative Accounting''.〔(【引用サイトリンク】title=Journal of Forensic & Investigative Accounting-Editorial Advisory Board )〕 Nigrini's forensic work has been referenced in the national media including ''The Financial Times'',〔(【引用サイトリンク】title=Your number's up (login required) )〕 ''The New York Times'',〔(【引用サイトリンク】title=Following Benford's Law or Looking Out for No. 1 )〕 ''The Wall Street Journal'',〔(【引用サイトリンク】title=Statistical Sleuthing on the Iran Election )〕〔(【引用サイトリンク】title=Accountants Increasingly Use Data Analysis to Catch Fraud )〕''The Globe and Mail'',〔(【引用サイトリンク】title=Benford's Law: a useful, but imperfect, fraud-catcher )〕 and ''New Scientist''.〔(【引用サイトリンク】title=The Power of One (subscription required) )〕 His work has also been featured in foreign language publications such as ''Der Spiegel''.〔(【引用サイトリンク】title=Weiter Weg zur Zwei (further away for two) )〕 His radio interviews have included the BBC in London, and NPR〔(【引用サイトリンク】title=RadioLab: From Benford to Erdos )〕 in the United States. His television interviews have included appearances on NBC's ''Extra'' and The Investigation Discovery Channel for their series on ''Evil Twins''.〔 In October 2013 Nigrini delivered the prestigious Sufrin Lectureship in Accounting at the University at Buffalo.〔(【引用サイトリンク】title=Sufrin Lectureship in Accounting 2013 )〕〔(【引用サイトリンク】title=Forensic Accounting expert to speak at UB )〕 In April 2014 Nigrini presented a pre-conference workshop in Palm Springs, California at the annual conference of the National Association of Purchasing Card Professionals on using Forensic Analytics to detect purchasing card fraud, errors, waste and abuse.〔(【引用サイトリンク】title=2014 Pre-Conference Workshop )〕 He also presented a keynote talk on Benford's Law at the same conference.〔(【引用サイトリンク】title=Annual Conference a Hit in California )〕 In June 2014 he presented a pre-conference workshop in San Antonio, Texas at the annual global conference of the Association of Certified Fraud Examiners on Benford's Law and Analytical Fraud Detection Techniques.〔(【引用サイトリンク】title=ACFE Pre-Conference Sessions )〕 In August 2014 Nigrini published an article, ''Lessons from an $8 million fraud'', with Nathan J. Mueller who stole $8.45 million from his employer, an insurance company, over a four-year period. In the article Mueller describes his fraud scheme, how he explained his newfound wealth in the form of expensive cars, watches, nightlife entertainment, and Las Vegas gambling trips, to his wife and friends, and ultimately how he was caught. Mueller served his sentence at Federal Prison Camp, Duluth, a minimum security federal prison. He was released on February 27, 2015.〔(【引用サイトリンク】title=Bureau of Prisons, Inmate Locator )〕 In the article Nigrini reviews the preventive and detective anti-fraud measures that could have detected the multimillion-dollar fraud long before it was detected, quite by chance, after four years. The Journal of Accountancy is the flagship publication of the American Institute of Certified Public Accountants. In August, 2015 the Journal of Accountancy announced that Nigrini and Mueller had won the prestigious Lawler Prize for the best article in 2014.〔(【引用サイトリンク】title=Journal of Accountancy Lawler Award winners )〕 Nigrini has a B.Com (Hons) degree from the University of Cape Town, an MBA degree from the University of Stellenbosch, and a PhD degree from the University of Cincinnati.〔 In addition to his academic credentials, Nigrini passed the Chartered Accountant (South Africa) exam in 1981 and his early accounting career included time with Peat, Marwick, Mitchell & Co. (now KPMG) and as a divisional accountant.〔 Nigrini has served as an expert witness and has done consulting engagements for large international organisations〔(【引用サイトリンク】title=CaseWare IDEA Releases Highly Anticipated IDEA Version Nine )〕 and government departments at the state level.〔 ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Mark Nigrini」の詳細全文を読む スポンサード リンク
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