Applying visual analytics to fraud detection using Benford's law
Benford's law has been examined as a useful tool for detecting potential accounting fraud. In this article, I provide an introduction to Benford's law and examine how the first digit, second digit, and first-two digits tests in Benford's law can be employed to detect potential account...
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2020
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1871 https://ink.library.smu.edu.sg/context/soa_research/article/2898/viewcontent/BenfordLaw_sv.pdf |
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| 總結: | Benford's law has been examined as a useful tool for detecting potential accounting fraud. In this article, I provide an introduction to Benford's law and examine how the first digit, second digit, and first-two digits tests in Benford's law can be employed to detect potential accounting fraud. In addition, I also highlight, through a worked example, how Tableau, a visual analytics tool, can be used to perform Benford's law's first-digit test to detect potential fraud. |
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