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Bonache, AB, Moris, K and Maurice, J (2010)

Détection de fraudes et loi de Benford: Quelques risques associés

Revue Française de Comptabilité n°431, 24-27.

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

Abstract: After reviewing the ex ante appeal of Benford's law to detect fraud in audit, the known limitations are introduced. then, an example states that this statistical tool did not permit to make out hte prensence of accounting fraud for fashion good sales.

Not available at this time.

Reference Type: Journal Article

Subject Area(s): Accounting