Détection de fraudes et loi de Benford : quelques risques associés

After reviewing the ex ante appeal of Benford's law to detect fraud, the known limitations are introduced. Then, an example states that this statistical tool could not allow to make out the presence of accounting fraud for fashion good sales.

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Alternative title:	Fraud detection and Benford's law: some linked risks
Year of publication:	2010-04-01
Authors:	Bonache, Adrien ; Moris, Karen ; Maurice, Jonathan
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	Benford's law \| fraud audit \| video games sector \| sales \| chaos theory

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	M4 - Accounting and Auditing ; K4 - Legal Procedure, the Legal System, and Illegal Behavior
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011107641