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Ziffernanalyse zur Betrugserkennung in Finanzverwaltungen: Prüfung von Kassenbelegen

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  • Dlugosz, Stephan
  • Müller-Funk, Ulrich

Abstract

Die Anwendung der Ziffernanalyse zur Überprüfung von Kassenbelegen ist grundsätzlich möglich. Im Rahmen dieser Arbeit wurde gezeigt, dass die letzten und nicht die ersten Ziffern einer Zahl entscheidend sind.Weiterhin wurden die Voraussetzungen für die Anwendung der Ziffernanalyse auf Basis der letzten Ziffern herausgearbeitet. Der [...]-Test mit simulierten Ablehnungswahrscheinlichkeiten konnte als bester Hypothesentest für diese Anwendung identifiziert werden. Das Verfahren der Ziffernanalyse, welches bis dato nur die Verteilung der Ziffern betrachtete, wurde um Überprüfungen der Abhängigkeitsstrukturen der Zahlen bzw. Ziffern erweitert. Erste empirische Untersuchungen bei (un-)manipulierten Daten haben die Praxistauglichkeit der Ziffernanalyse wie sie hier vorgestellt wird, bestätigt. --

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Bibliographic Info

Paper provided by University of Münster, Department of Information Systems in its series Arbeitsberichte des Instituts für Wirtschaftsinformatik with number 133.

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Date of creation: 2012
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Handle: RePEc:zbw:wwuiwi:133

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  1. Hristos Doucouliagos, 2004. "Number preference in Australian stocks," Applied Financial Economics, Taylor & Francis Journals, vol. 14(1), pages 43-54.
  2. Christoph Watrin & Ralf Struffert & Robert Ullmann, 2008. "Benford’s Law: an instrument for selecting tax audit targets?," Review of Managerial Science, Springer, vol. 2(3), pages 219-237, November.
  3. De Ceuster, Marc J. K. & Dhaene, Geert & Schatteman, Tom, 1998. "On the hypothesis of psychological barriers in stock markets and Benford's Law," Journal of Empirical Finance, Elsevier, vol. 5(3), pages 263-279, September.
  4. George Marsaglia & Wai Wan Tsang, . "Some Difficult-to-pass Tests of Randomness," Journal of Statistical Software, American Statistical Association, vol. 7(i03).
  5. Christin Schäfer & Jörg-Peter Schräpler & Klaus-Robert Müller & Gert G. Wagner, 2004. "Automatic Identification of Faked and Fraudulent Interviews in Surveys by Two Different Methods," Discussion Papers of DIW Berlin 441, DIW Berlin, German Institute for Economic Research.
  6. Andreas Diekmann, 2005. "Not the First Digit! Using Benford’s Law to Detect Fraudulent Scientific Data," Others 0507001, EconWPA.
  7. Engel, Hans-Andreas & Leuenberger, Christoph, 2003. "Benford's law for exponential random variables," Statistics & Probability Letters, Elsevier, vol. 63(4), pages 361-365, July.
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