The Effective Use of Benford ’ s Law to Assist in Detecting Fraud in Accounting Data

by Cindy Durtschi, William Hillison, Carl Pacini
Journal of Forensic Accounting ()


Has been promoted as providing the auditor with a tool that is simple and effec- tive for the detection of fraud. The purpose of this paper is to assist auditors in the most effec- tive use of digital analysis based on . The is based on a peculiar

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