List the red flags you have checked for each department with a weight and whether each is present. The tool scores each department as a share of its possible weight and ranks them against the bands you set, so you can see where to look first.
Present is Yes, Partly or No. Weight is your own judgement of how serious the flag is. Use any scale, as long as you use it consistently.
A red flag is a reason to look closer, not evidence that fraud has happened. Bands are yours to set. Follow your methodology and the current standards on fraud risk.
| Department | Flags | Present | Partly | Score | Possible | % of possible | Band |
|---|---|---|---|---|---|---|---|
| Purchasing | 3 | 1 | 1 | 6.5 | 12.0 | 54.2 | Medium |
| Sales | 3 | 1 | 1 | 5.5 | 12.0 | 45.8 | Medium |
| Finance | 3 | 1 | 1 | 4.5 | 11.0 | 40.9 | Medium |
| Stores | 2 | 0 | 1 | 2.0 | 9.0 | 22.2 | Low |
Departments are ranked by share of possible weight, so a department with few flags is not unfairly ranked below one with many.
Fraud risk is rarely spread evenly. Scoring the flags department by department shows where opportunity and weak oversight meet, so limited time goes to the places with the most open flags. The score points you at where to test. It does not prove anything.
Each line is one red flag with a weight you choose. A flag marked Yes counts its full weight, Partly counts the share you set, and No counts nothing.
For each department the tool adds the counted weight and divides by the total weight of all its flags to give a percentage.
The percentage is compared with the medium and high start points you enter to give a band, and departments are listed highest first.
Purchasing has flags weighted 5, 3 and 4. The first is present, the second partly (counted at half), the third absent.
