Detecting accounting anomalies using Benford's Law: evidence from the Malaysian public sector / Nooraslinda Abdul Aris ... [et al.]

• Main Authors: Abdul Aris, Nooraslinda, Othman, Rohana, Mohd Bukhori, Muhamad Anas, Mohd Arif, Siti Maznah, Abdul Malek, Mohamad Affendi
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017
• Subjects: Malaysia; Computer fraud
• Online Access: http://ir.uitm.edu.my/id/eprint/30271/1/30271.pdf; http://ir.uitm.edu.my/id/eprint/30271/
• Institution: Universiti Teknologi Mara

Fraud is an illegal activity that does not discriminate. It affects the global economy as well as all types of organizations. Surveys and reports by ACFE, Deloitte, KPMG and NFA confirmed that the public sector is more vulnerable to fraud compared to the private sector. Comments in the Auditor Gener...