Information System Control Journal, vol. 6, pp. 41-43.
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Abstract: The increased power and speed with which computers can process large volumes of data has revived interest in a century-old mathematical model known as Benford's law as a means to assess authenticity and accuracy of numerical data. Benford's law maintains that naturally occurring numbers pertaining to the same phenomenon or event are related to each other and are most likely to begin with 1, 2 or 3. This law presents a valuable framework for assessing the authenticity of data values and recognizing manipulated data sets. A review of Benford's law provides a deeper understanding of this important model through the description of its origin and development, and demonstration of its usefulness in evaluating the authenticity of numerical data.
Bibtex:
@article {,
AUTHOR = {Bassam Hasan},
TITLE = {Assessing Data Authenticity with Benford’s Law},
JOURNAL = {Information System Control Journal},
YEAR = {2002},
VOLUME = {6},
PAGES = {41--43},
URL = {http://www.isaca.org/Journal/archives/2002/Volume-6/Pages/Assessing-Data-Authenticity-With-Benfords-Law.aspx},
}
Reference Type: Journal Article
Subject Area(s): Accounting, Computer Science