Détection de fraudes et loi de Benford: quelques risques associés

Fraud detection and Benford's law: some linked risks

Adrien Bonache, Karen Moris and Jonathan Maurice

MPRA Paper from University Library of Munich, Germany

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's law; fraud audit; video games sector; sales; chaos theory (search for similar items in EconPapers)
JEL-codes: K4 M4 (search for similar items in EconPapers)
Date: 2010-04-01
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https://mpra.ub.uni-muenchen.de/24079/2/MPRA_paper_24079.pdf original version (application/pdf)

Related works:
Working Paper: Détection de fraudes et loi de Benford: quelques risques associés (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:24079

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