fraud-risk-assessor

# Fraud Risk Assessor ## Overview The Fraud Risk Assessor skill provides comprehensive fraud risk assessment capabilities based on the fraud triangle framework. It enables red flag identification, data analytics for anomaly detection, and systematic fraud risk evaluation. ## Capabilities ### Fraud Triangle Analysis - Pressure/incentive identification - Opportunity assessment - Rationalization indicators - Risk factor documentation - Industry-specific considerations - Management override risk ### Red Flag Identification - Financial statement red flags - Behavioral indicators - Operational anomalies - Control environment weaknesses - Related party concerns - Going concern indicators ### Data Analytics for Anomaly Detection - Transaction pattern analysis - Unusual relationship identification - Trend deviation detection - Outlier identification - Clustering analysis - Network analysis ### Benford's Law Analysis - First digit analysis - Second digit testing - First-two digits examination - Conformity testing - Deviation significance - Result interpretation ### Duplicate Detection - Exact match identification - Fuzzy matching - Near-duplicate detection - Vendor duplicate analysis - Payment duplicate screening - Employee duplicate review ### Journal Entry Testing - Manual entry identification - Non-standard timing - Round number analysis - Unusual account combinations - User behavior analysis - Close period entries ## Usage ### Fraud Risk Assessment ``` Input: Entity info...