Of all the different types of
crimes, kickback schemes are among the toughest for forensics specialists to detect and investigate. One of
the best ways to detect a potential kickback scheme is through data analysis.
Software can hunt down irregularities in pricing or quantities, and can analyze the frequency of purchasing from vendors. A higher than normal cost of raw materials from one or more vendors or an unusually high volume of purchases from one vendor can signal a problem. It is important to analyze trends in spending and look for explanations for increases and decreases. Look for irregularities in inventory accounts, including excessive write-offs, which may be used to cover up for overpayments.