HPC Tier Module

Forensic Accounting Toolkit (Benford, patterns, tracing, reconciliation)

A fraud-examiner toolkit over a transaction population: (a) a cited Benford first-digit screen on transaction amounts (observed vs P(d)=log10(1+1/d), chi-square vs the df=8 critical value 15.51, and MAD with Nigrini's 2012 bands); (b) pattern detection (round-number frequency, just-below-threshold clustering for structuring under the $10k BSA reporting rule, and duplicate amounts); (c) asset tracing through an entity chain (net position per entity, sinks vs sources, multi-hop flows); and (d) two-ledger reconciliation to the cent.

This tool runs inside GDBS HPC. What it computes and the authorities it applies are below.

What it is

A fraud-examiner toolkit over a transaction population: (a) a cited Benford first-digit screen on transaction amounts (observed vs P(d)=log10(1+1/d), chi-square vs the df=8 critical value 15.51, and MAD with Nigrini's 2012 bands); (b) pattern detection (round-number frequency, just-below-threshold clustering for structuring under the $10k BSA reporting rule, and duplicate amounts); (c) asset tracing through an entity chain (net position per entity, sinks vs sources, multi-hop flows); and (d) two-ledger reconciliation to the cent. Tracing, reconciliation and pattern counts are integer/exact (EXACT verdict); Benford is a statistic (numericTrust with a chi-square cross-check). HONEST: an anomaly is a flag for investigation, not proof; Benford is meaningless on assigned/bounded numbers and small samples; tracing sees only entered transfers. This complements the standalone Benford plugin - here Benford is one focused tool among several. Batch CSV in, per-tool table + chart out, CSV export. Deterministic, in-browser, no API/key/network/AI.

Honest scope

Deterministic and citation-backed: every figure is exact arithmetic or a cited rule. Any year- or jurisdiction-indexed value is a confirmable input, never an eternal hardcode. This is a computation tool, not professional (legal, tax, medical, or financial) advice - confirm against the controlling authority for your context.

Authorities cited

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Related tools

Run it on your own data

Open it inside GDBS to save runs to Sandbox, attach results to a Worklog case, or share through a Gate client portal - all in the browser, nothing uploaded to anyone’s cloud.

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