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Muminović, S and Pavlović V (2013)

The use of Benford's law in forensic accounting

Revizor 16(61), pp. 59-70.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.

Note - this is a foreign language paper: SRP

Abstract: Although formulated in late 19th century Benford's law has its application in detecting fraud found at the end of the 20th century. It's main advantage is that is simple and effective for fraud detection. Today, thanks to computer tools, has be- come indispensable in the analysis and detection of accounting fraud. This paper presents Benford's law and an example of its the most simplest practical application.

@article{, author = {Muminović Sašaa and Pavlović Vladan}, year = {2013}, journal = {Revisor}, volume = {16}, number = {61}, pages = {59--70}, }

Reference Type: Journal Article

Subject Area(s): Accounting