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A Is a Tool for Explicitly Considering All Aspects of the Fraud

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A is a tool for explicitly considering all aspects of the fraud and for establishing fraud theories.


Definitions:

Chi-squared Goodness-of-fit Test

A statistical test to determine if observed data matches the expected distribution of data across different categories.

Chi-squared Distribution

A statistical distribution describing the distribution of the sum of squared independent, standard normal variables, often used in hypothesis testing.

Non-negative

A term used to describe numbers that are either positive or zero, indicating values that are not less than zero.

Test Statistic

A value calculated from sample data, used in hypothesis testing to determine whether to reject the null hypothesis for the entire population.

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