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Varma, TNP and Khan, DA (2012)

Fraud Detection in Supply Chain using Benford Distribution

International Journal of Research in Management 2(5), pp. 90-96.

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

Abstract: The complexity of supply chains network data allows fraudsters to commit the fraud beyond the scope of internal controls. Detecting fraud by analyzing the large amounts of data is a complicated task for detecting or auditing agencies. The careful application of Benford analysis leads to identify abnormally mismatch data and in depth analysis of those data helps those agencies to perform their task more effectively, efficiently and economically within a short span of time to detect and prevent fraudulent transactions. This article demonstrates an effective approach of locating fraudulent on a data-set of supply chain network by applying statistical test on Benford distribution with help of excel sheet.

@article{, author = {Tej Narain Prasad Varma and D. A. Khan}, title = {Fraud Detection in Supply Chain using Benford Distribution}, year = {2012}, journal = {International Journal of Research in Management}, volume = {2}, number = {5}, pages = {90--96}, }

Reference Type: Journal Article

Subject Area(s): Accounting