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Singleton, TW (2011)

Understanding and applying Benford’s Law

ISACA Journal, v.3 pp.1-4.

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

Abstract: There are many tools the IT auditor has to apply to various procedures in an IT audit. Almost all computer-assisted audit tools (CAATs)1 have a command for Benford’s Law.2 This article will attempt to describe what Benford’s Law is, when it could apply and what constraints to consider before applying it in an IT audit.

@article{, title={Understanding and applying Benford's Law}, author={Singleton, Tommie W}, journal={ISACA Journal}, volume={3}, pages={1-4}, year={2011}, URL={}, }

Reference Type: Journal Article

Subject Area(s): Accounting, Computer Science