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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Institutional Knowledge at Singapore Management University
2020
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sg-smu-ink.soa_research-28982022-04-18T09:57:54Z Applying visual analytics to fraud detection using Benford's law GOH, Clarence 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. 2020-10-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1871 info:doi/10.1002/jcaf.22440 https://ink.library.smu.edu.sg/context/soa_research/article/2898/viewcontent/BenfordLaw_sv.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Benford's law fraud tableau visual analytics Accounting |
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Benford's law fraud tableau visual analytics Accounting |
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Benford's law fraud tableau visual analytics Accounting GOH, Clarence Applying visual analytics to fraud detection using Benford's law |
| description |
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. |
| format |
text |
| author |
GOH, Clarence |
| author_facet |
GOH, Clarence |
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GOH, Clarence |
| title |
Applying visual analytics to fraud detection using Benford's law |
| title_short |
Applying visual analytics to fraud detection using Benford's law |
| title_full |
Applying visual analytics to fraud detection using Benford's law |
| title_fullStr |
Applying visual analytics to fraud detection using Benford's law |
| title_full_unstemmed |
Applying visual analytics to fraud detection using Benford's law |
| title_sort |
applying visual analytics to fraud detection using benford's law |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2020 |
| url |
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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