• Internal Code :
  • Subject Code : ACC30003
  • University :
  • Subject Name : Accounting and Finance


Notable changes in the data file

The investigation on the data file is to find out if there are any change that have been made in the data file provided with close reference to the main file that is found from the website. From my investigation using excel software below are examples of the changes that have taken place in the “all games in chronological order.xlsx” file are highlighted as follows;

table presenting changes that have taken place in the “all games in chronological order.xlsx”

Procedure to track changes

In excel or AFL there is a possibility that one can track the changes that have taken place or the manipulations that have been done on the data in the file. This done as follow;

  1. In this demonstration I will focus on the excel data file as it is the technique that I have used to deduce the changes that have been made in the excel data file provided. 

  2. Open the excel data file 

  3. Save the data in the file because excel cannot track changes for the data which is yet to be saved. This is done using the shortcut Ctrl+ S (McCullough & Heiser, 2008)

  4. On the main menu bar you click on the review icon. It displays a lot of options that can be reviewed in the data file

  5. Then click on the track changes icon below it. This is towards the end of main menu in excel 2013

  6. Click on track changes which gives you two options either to highlight the changes or to reject or accept the changes

  7. Select highlight changes option. This icon prompts you to select from which date you wish to track changes on the data file select appropriately (McCullough & Heiser, 2008). 

  8. If you wish to extract the changes to see the original content of the cells where changes have been made you click on show changes in a new work sheet. This extracts the entire changes in the sheet together with the original data that was in the cells highlighted (McCullough & Heiser, 2008).

  9. This is the procedure that I used to extract changes in the excel data file provided 

Findings from the investigation

From the investigation above it is clear some changes were made on the data file for fraudulent purposes. Approximately, 7 changes have been made in the excel data file. The data shows that some manipulations were done on the data with the backing that the data contains so many variables and it will not be easy for anyone in the betting industry to notice this minor changes that might have a mild effects on the betting results from the AFL game. The minor changes are liable for punishment as it is deception. In the betting industry deception is the highest crime and it is punishable by law. The relevant stakeholders with the mandate of keying in data into the file and posting it have to explain the reason as to why the same data file which are believed to be carrying the same information have the changes that have been realized in the table above. 


McCullough, B. D., & Heiser, D. A. (2008). On the accuracy of statistical procedures in Microsoft Excel 2013. Computational Statistics & Data Analysis, 52(10), 4570-4578.

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