Setyawan, EC (2020). The Use of Benford’s Law in Performance Audit to Detect Fraud in the State Expenditure Transactions Assisted by Idea Software
(A Case Study at the Transportation Ministry Work Units) . Asia Pacific Fraud Journal 5(1), pp. 147-159.
This work cites the following items of the Benford Online Bibliography:
Durtschi, C, Hillison, W and Pacini, C (2004). The effective use of Benford’s law to assist in detecting fraud in accounting data. Journal of Forensic Accounting 1524-5586/Vol. V, pp. 17-34.
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Ettredge, ML and Srivastava, RP (1999). Using digital analysis to enhance data integrity. Issues in Accounting Education 14(4), pp. 675-690. DOI:10.2308/iace.1999.14.4.675.
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Nigrini, MJ (2000). Digital Analysis Using Benford's Law: Tests and Statistics for Auditors. Global Audit Publications: Vancouver, Canada. DOI:10.1201/1079/43266.28.9.20010301/30389.4.
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