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...
by Noah Green CPA CFE | Mar 21, 2026 | DD Tech Lab
An ownership chain that nests beyond three levels is the point at which the DD analyst’s tooling has to change. A natural person owns 51 percent of Entity A; Entity A owns 80 percent of Entity B; Entity B reaches a 40 percent indirect interest in Entity C...
by Noah Green CPA CFE | Mar 19, 2026 | DD Tech Lab
The first-order Markov apparatus from First-Order Markov Modeling for Transaction-Stream Analysis in Audit worked cleanly on a 5-state synthetic dataset with 1,000 transitions and a known baseline. Production audit work breaks each of those assumptions. The chart of...
by Noah Green CPA CFE | Mar 16, 2026 | DD Tech Lab
Duplicate disbursements erode 0.8 to 1.1% of organizational spending annually (ACFE, Report to the Nations, 2024 ed., p. 47). Excel’s COUNTIFS function detects these control failures through systematic pairwise comparison: records matching on vendor and invoice...
