Universidad y Sociedad 13(4), pp.461-467.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: SPA
Abstract: This scientific article is the product of the first stage of a research project that aims to apply Benford's Law to the detection of fraud to surveys that are used in any type of research, at first a heuristic review was carried out of the scientific bibliography that deals with the subject of fraud detection in the world of scientific research applying Benford's Law, through its law of anomalous numbers and their logarithmic distribution. With an exploratory approach, part of the bibliographic documentary population available as a sample was reviewed, without trying to exhaust said review, managing to respond to the goal set as a conclusion, that Benford's Law is possible to be applied in the detection of fraud. involuntary mistakes as volunteers seeking a desired result.
Bibtex:
@article{,
author = {Pedro Manuel Cabeza Garcia},
title = {Aplicabilidad de la Ley de Benford a la detección de fraudes [Applicability of Benford's law to fraud detection]},
year = {2021},
journal = {Universidad y Sociedad},
volume = {13},
number = {4},
pages = {461--467},
url = {http://scielo.sld.cu/pdf/rus/v13n4/2218-3620-rus-13-04-461.pdf},
}
Reference Type: Journal Article
Subject Area(s): Accounting, Psychology