by Noah Green CPA CFE | Apr 22, 2026 | DD Tech Lab
The Neo4j sub-series up to this point has lived in the data-modeling and query-design layer. The methodology is correct; the queries make sense; the worked examples run in seconds. Production operation is a different problem. A DD firm whose ownership-and-transaction...
by Noah Green CPA CFE | Apr 20, 2026 | DD Tech Lab
A disbursement file containing 5,250 vendor payments reveals its control architecture through statistical anomalies. The auditor observes 285 payments clustered in the narrow $9,500, $9,999 range while only 42 payments appear in the adjacent $10,000, $10,499 range, an...
by Noah Green CPA CFE | Apr 19, 2026 | DD Tech Lab
The Cypher Patterns for Transaction-Graph Anomaly Detection article in this sub-series introduced cycle detection on transaction graphs for round-tripping, a payment that returns to its originator through one or more intermediaries. This article extends the...
by Noah Green CPA CFE | Apr 17, 2026 | DD Tech Lab
A static ownership graph answers “who owns what”, present tense, single snapshot. For most regulatory and audit work, that is the wrong question. FinCEN’s Beneficial Ownership Information rule (31 CFR §1010.380) requires reporting companies to update...
by Noah Green CPA CFE | Apr 16, 2026 | DD Tech Lab
Risk-based audit sampling under PCAOB AS 2315 directs the engagement team to allocate substantive procedures toward higher-risk accounts. The continuous version of that decision, how heavily, in what sequence, with what update rule as new evidence arrives, is a...
by Noah Green CPA CFE | Apr 15, 2026 | DD Tech Lab
PCAOB AS 2410 requires the auditor to obtain an understanding of the entity’s related-party relationships and transactions. Management’s representation is the starting point; auditor-side procedures extend it through inquiry, document review, and, for...
