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My bibliography Save this articleImplementing Benford’s Law in Continuous Monitoring Applications
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- Vasarhelyi, Miklos A. & Alles, Michael & Kuenkaikaew, Siripan & Littley, James, 2012. "The acceptance and adoption of continuous auditing by internal auditors: A micro analysis," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 267-281.
- Adrian Cojocariu & Alin Munteanu & Ofelia Sofran, 2005. "Verification, Validation and Evaluation of Expert Systems in Order to Develop a Safe Support in the Process of Decision Making," Computational Economics 0510002, University Library of Munich, Germany.
- Sinisa Slijepcevic & Branimir Blaskovic, 2014. "Statistical detection of fraud in the reporting of Croatian public companies," Financial Theory and Practice, Institute of Public Finance, vol. 38(1), pages 81-96.
- Scott Marchi & James Hamilton, 2006. "Assessing the Accuracy of Self-Reported Data: an Evaluation of the Toxics Release Inventory," Journal of Risk and Uncertainty, Springer, vol. 32(1), pages 57-76, January.
- Tam Cho, Wendy K. & Gaines, Brian J., 2007. "Breaking the (Benford) Law: Statistical Fraud Detection in Campaign Finance," The American Statistician, American Statistical Association, vol. 61, pages 218-223, August.
- Debreceny, Roger S. & Gray, Glen L., 2010. "Data mining journal entries for fraud detection: An exploratory study," International Journal of Accounting Information Systems, Elsevier, vol. 11(3), pages 157-181.
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More about this item
Keywords
Benfords Law; fraud; accounts payable; SAP audit trail analysis; internal audit;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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