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Nigrini, MJ (2000)

Digital Analysis Using Benford's Law: Tests Statistics for Auditors

Global Audit Publications, Vancouver, Canada.

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

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Abstract: COVERTEXT(?): It is being hailed as one of the biggest advances in fraud investigation in years. Benford's Law explains a curious phenomenon in apparently random data, where numbers beginning with the digits 1, 2, or 3 are more common than those beginning with digits 4 - 9. Digital Analysis Using Benford's Law takes this theory further by providing practical applications, as well as case studies and statistical information, to help auditors and investigators find fraud, error, and waste in their own business data

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Reference Type: Book

Subject Area(s): Accounting