Détection de fraudes et loi de Benford: quelques risques associés

Adrien Bonache, Jonathan Maurice and Karen Moris ()
Additional contact information
Karen Moris: CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand

Post-Print from HAL

Abstract: 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.

Keywords: Benford Law; Fraud; Fashion good sector; loi de Benford; fraude comptable; biens à la mode; audit (search for similar items in EconPapers)
Date: 2010-04
Note: View the original document on HAL open archive server: https://hal.science/hal-00736235v1
References: Add references at CitEc
Citations:

Published in Revue Française de Comptabilité, 2010, 431, pp.24-27

Downloads: (external link)
https://hal.science/hal-00736235v1/document (application/pdf)

Related works:
Working Paper: Détection de fraudes et loi de Benford: quelques risques associés (2010)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00736235

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().