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Göb, R (2007)

Data Conformance Testing by Digital Analysis - A Critical Review and an Approach to More Appropriate Testing

Quality Engineering Volume 19(4), 281-297 (2007), doi:10.1080/08982110701633721.

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

Abstract: The use of Benford's digital law for data conformance testing has recently received growing interest, particularly in business auditing. A closer examination shows that the currently propagated approaches are questionable: i) The theoretical foundations consist in asymptotic laws and approximation theorems which give no constructive guidelines for industrial application. ii) The statistical methods used are not well-matched to the asymptotic and approximative character of Benford's law. Starting from a close analysis of these aspects, the paper suggests an approach to more appropriate statistical methodology for digital analysis.

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Reference Type: Journal Article

Subject Area(s): Statistics