Operational tool · Investigation & Audit

Signal → hypotheses → evidence → controls matrix

Keep a fraud signal from becoming a conclusion too quickly by maintaining competing hypotheses and explicit checks.

Fraud matrixLucenOne working template · adapt to the applicable framework

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Signal

Observed signal

Source

Date / period

Hypotheses

Main hypothesis

Alternative hypothesis

Expected evidence if the hypothesis is true

Controls

Expected control

Potentially bypassed control

Check to perform

Result

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