ISACA Journal, v.3 pp.1-4.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Abstract: There are many tools the IT auditor has to apply to various procedures in an IT audit. Almost all computer-assisted audit tools (CAATs)1 have a command for Benford’s Law.2 This article will attempt to describe what Benford’s Law is, when it could apply and what constraints to consider before applying it in an IT audit.
Bibtex:
@article{,
title={Understanding and applying Benford's Law},
author={Singleton, Tommie W},
journal={ISACA Journal},
volume={3},
pages={1-4},
year={2011},
URL={http://www.isaca.org/Journal/archives/2011/Volume-3/Pages/Understanding-and-Applying-Benfords-Law.aspx},
}
Reference Type: Journal Article
Subject Area(s): Accounting, Computer Science