Asia Pacific Fraud Journal 5(1), pp. 147-159.
ISSN/ISBN: Not available at this time. DOI: 10.21532/apfjournal.v5i1.145
Abstract: The aim of this study was to determine the use of Benford’s Law in Performance Audits todetect fraud in state expenditure transactions assisted by IDEA Software,a case study at several Work Units of the Ministry of Transportation. The research method used was descriptive qualitative and direct experiment. This researchwas conucted while the researcher was carrying out performance audit at three work units of the Ministry of Transportation. The researcher used IDEA Software to analyze the financial transaction data according to Benford’s law. Based on the results of the research, the right type of state expenditure to be analyzed using Benford law is goods expenditure. In addition, Benford’s Law can be used in performance audits to determine access rate of ranging from 20% to 50%t. Transactions that appear are not in accordance with Benford’s law.
Bibtex:
@article{,
author = {Eka C. Setyawan},
title = {The Use of Benford’s Law in Performance Audit to Detect Fraud in the State Expenditure Transactions Assisted by Idea Software
 (A Case Study at the Transportation Ministry Work Units) },
year = {2020},
journal = {Asia Pacific Fraud Journal},
volume = {5},
number = {1},
pages = {147--159},
doi = {10.21532/apfjournal.v5i1.145},
url = {http://apfjournal.or.id/index.php/apf},
}
}
Reference Type: Journal Article
Subject Area(s): Accounting