Benford's Law and its Application in Auditing
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Purpose Benford's Law is – a simple and effective auditor tool that detects fraud. This paper’s purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology – Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results – Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions – Benford analysis should be carried out as appropriate .In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.
Abstract
Purpose Benford's Law is – a simple and effective auditor tool that detects fraud. This paper’s purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology – Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results – Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions – Benford analysis should be carried out as appropriate .In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.
참고문헌 (11)
- Benford, F., "The Law of Anomalous Numbers", Proceedings of the American Philosophical Society, 78(4), pp.551~572 (1938)
- Durtschi, C., "The Effective Use of Benford's Law to Assist in Detecting Fraud in Accounting Data", Journal of Forensic Accounting, 5, pp.17~34 (2004)
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- Hill, T. P., "A Statistical Derivation of the Significant Digit Law", Statistical Science, 10, pp.354~363 (1996)
- Hill, T. P., "The First Digit Phenomenon", American Scientist, 86(4), pp.358~363 (1998)
- Nigrini, M. J., "A Tax Payer Compliance Application of Benford's Law", Journal of the American Taxation Association, 18, pp.72~91 (1996)
- Nigrini, M. J., "I've Got your Number", Journal of accountancy, 187, pp.79~83 (1999)
- Nigrini, M. J., "Benford’s Law: Applications for Forensic Accounting, Auditing and Fraud Detection" (2012), John Wiley and Sons
- Nigrini, M. J., "The Use of Benford's Law as an Aid in Analytical Procedures", Auditing a Journal of Practice and Theory, 16(2), pp.52~67 (1997)
- Simon, N., "Note on the Frequency of Use of the Different Digit in Natural numbers", American Journal of Mathematics, 4, pp.39~40 (1981)
- "Discussion on Benford's Law and its Application" (2004)[URL]