State of Arizona v. Wayne James Nelson Date of checkAmount110/9/1992$1,927.46210/9/1992$27,902.31310/14/1992$86,241.90410/14/1992$72,117.46510/14/1992$81,321.75610/14/1992$97,473.96710/19/1992$93,249.11810/19/1992$89,656.17910/19/1992$87,776.891010/19/1992$92,105.831110/19/1992$79,949.161210/19/1992$87,602.931310/19/1992$96,879.271410/19/1992$91,806.471510/19/1992$84,991.671610/19/1992$90,831.831710/19/1992$93,766.671810/19/1992$88,338.721910/19/1992$94,639.492010/19/1992$83,709.262110/19/1992$96,412.212210/19/1992$88,432.862310/19/1992$71,552.16As an example of financial forensics, in State of Arizona v. Wayne James Nelson, Mr. Nelson was accused of trying to defraud the state of nearly $2 million. Nelson, a manager in the office of the Arizona State Treasurer, argued that he wasn't trying to steal the money but had diverted actual vendor invoice amounts to a bogus vendor only to demonstrate the absence of safeguards in a new computer system. The amounts of the 23 checks issued by Mr. Nelson are shown above.What proportion of the checks had a leading digit of 7, 8, or 9?

The State of Arizona v. Wayne James Nelson case is an example of a financial fraud investigation…

Answered: State of Arizona v. Wayne James Nelson…

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Author:Amos Gilat

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State of Arizona v. Wayne James Nelson

	Date of check	Amount
1	10/9/1992	$1,927.46
2	10/9/1992	$27,902.31
3	10/14/1992	$86,241.90
4	10/14/1992	$72,117.46
5	10/14/1992	$81,321.75
6	10/14/1992	$97,473.96
7	10/19/1992	$93,249.11
8	10/19/1992	$89,656.17
9	10/19/1992	$87,776.89
10	10/19/1992	$92,105.83
11	10/19/1992	$79,949.16
12	10/19/1992	$87,602.93
13	10/19/1992	$96,879.27
14	10/19/1992	$91,806.47
15	10/19/1992	$84,991.67
16	10/19/1992	$90,831.83
17	10/19/1992	$93,766.67
18	10/19/1992	$88,338.72
19	10/19/1992	$94,639.49
20	10/19/1992	$83,709.26
21	10/19/1992	$96,412.21
22	10/19/1992	$88,432.86
23	10/19/1992	$71,552.16

As an example of financial forensics, in State of Arizona v. Wayne James Nelson, Mr. Nelson was accused of trying to defraud the state of nearly $2 million. Nelson, a manager in the office of the Arizona State Treasurer, argued that he wasn't trying to steal the money but had diverted actual vendor invoice amounts to a bogus vendor only to demonstrate the absence of safeguards in a new computer system. The amounts of the 23 checks issued by Mr. Nelson are shown above.

What proportion of the checks had a leading digit of 7, 8, or 9?

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