This book takes the reader through the understanding and implementation of the Statistical Techniques for Analytical Review (STAR) program in four stages: (1) describes the audit philosophy behind STAR's success; (2) describes the basic statistical concepts and formulas; (3) defines audit and statistical objectives, design and improved audit models for analytical review, and shows how to use STAR results; and (4) describes details of the statistical tests and transformations performed by STAR and explains the mathematics behind multivariate regression.