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Ivakhnenkov, SV and Ivakhnenkov, VV (2018)

Zakon Benforda v audyti finansovoyi zvitnosti [Benford Law on Financial Reporting Audit]

Tech Report - Institute of MAUP, National University "Kyiv-Mohyla Academy", Kyiv, number UDK 336:519.2 .

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

Note - this is a foreign language paper: RUS



Abstract: The application of the Benfordís law to detect fraud in the audit is described. Statistical methods of digital analysis that are relevant for decision-making in auditing on the basis of the Benfordís Law are shown. The advantages of each method in terms of statistical concepts and considerations on the practical aspects of the audit are explained.


Bibtex:
@techReport{, AUTHOR = {Sergiy Ivakhnenkov and Valentyna Ivakhnenkova}, TITLE = {Zakon Benforda v audyti finansovoyi zvitnosti [Benford Law on Financial Reporting Audit]}, INSTITUTION = { Institute of MAUP, National University "Kyiv-Mohyla Academy", Kyiv}, YEAR = {2018}, NUMBER = {UDK 336:519.2}, URL = {https://conferences.vntu.edu.ua/index.php/pmovc/pmovc/paper/viewFile/5579/4733}, NOTE = {last accessed December 8, 2019}, }


Reference Type: Technical Report

Subject Area(s): Accounting