by Noah Green CPA CFE | Mar 26, 2026 | DD Tech Lab
The first-order Markov framework from First-Order Markov Modeling for Transaction-Stream Analysis in Audit assumes the auditor can observe the state directly, an account class touched by a journal entry, a reconciliation status, a transaction counterparty. For...
by Noah Green CPA CFE | Mar 25, 2026 | DD Tech Lab
A counterparty-risk investigation at a large financial institution does not begin with a question about a counterparty. It begins with the institution rebuilding its understanding of the counterparty from data scattered across systems that were never designed to be...
by Noah Green CPA CFE | Mar 24, 2026 | DD Tech Lab
The U.S. Treasury’s Office of Foreign Assets Control publishes the Specially Designated Nationals and Blocked Persons (SDN) list as XML and CSV files containing tens of thousands of entries: individuals, entities, vessels, and aircraft subject to sanctions. The...
by Noah Green CPA CFE | Mar 23, 2026 | DD Tech Lab
When utility costs scale with square footage, sales commissions track revenue, or freight charges follow tonnage shipped, the auditor needs more than ratio analysis to spot anomalies. PCAOB AS 2305.15 explicitly endorses detailed expectations over broad comparisons:...
by Noah Green CPA CFE | Mar 22, 2026 | DD Tech Lab
The From Beneficial-Ownership Lists to Cypher: A Practical Knowledge-Graph Setup for Due Diligence article used a graph to model ownership, relatively static data, where the diagnostic question is path traversal under a regulatory threshold. Transaction graphs are...
