Morales, Héctor Rubén; Porporato, Marcela; Epelbaum, … - In: Journal of Economics, Finance and Administrative Science 27 (2022) 53, pp. 154-174
Purpose - The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the...