PL EN


2013 | 58 | 5 (352) | 32-43
Article title

Prawo Benforda i jego zastosowanie do wykrywania nieprawidłowości i nadużyć

Authors
Selected contents from this journal
Title variants
EN
Benford’s Law and its Application in Detection of Irregularities and Misappropriations
Languages of publication
PL
Abstracts
EN
Unlike commonly believed, the probability of distribution of digits, especially those at the beginning of a number, can vary a lot in real-life data. This phenomenon, at present referred to as Benford’s law, has become more and more used in detection of misappropriation and irregularities in financial operations. Data that have been manipulated can be detected thanks to the unawareness of those committing frauds that falsified numbers can differ from the Benford’s Law and hence can be easily discovered by experts. In his article, the author discusses the nature, importance and opportunities that the application of the Benford’s Law provides NIK auditors with.
Year
Volume
58
Issue
Pages
32-43
Physical description
Dates
published
2013-10
Contributors
author
References
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  • Grabiński, T., Farbaniec, M., Zabłocki, B., Zając, W. 2012. Application of the First Digit Law in Credibility Evaluation of the Financial-Accounting Data Based on Particular Cases, Revizor Casopis za Teoriju i Praksu,
  • Hill, T. P. 1995. “A Statistical Derivation of the Significant-Digit Law”. Statistical Science 10 : 354-363
  • Krakar, Z., Zgela, M., 2009. Application of Benford's Law in Payment Systems Auditing, 40-41.
  • Newcomb, S., 1881. “Note on the Frequency of Use of the Different Digits in Natural Numbers”. American Journal of Mathematics, Vol. 4, No. 1, 4 (1/4): 39–40.
  • Nigrini, M. 1994. “Using Digital Frequencies to Detect Fraud”. The White Paper (April) : 3:6.
  • Nigrini, M. 1996. “Taxpayer compliance application of Benford’s law”. Journal of the American Taxation Association 18(1):72-92.
  • Nigrini, M., 2011. Forensic Analytics. Methods and Techniques for Forensic Accounting Investigations, John Wiley & Sons.Inc.
  • Nigrini, M. J., Mittermaier L. J. 1997. “The use of Benford’s law as an aid in analytical procedures”. Auditing. A Journal of Practice & Theory 16 (2) : 52-67.
  • Nowak M. 2013. Układy dynamiczne – prawo Benforda, 1. Kraków. Instytut Matematyki Uniwersytetu Jagiellońskiego.
Document Type
Publication order reference
Identifiers
ISSN
0452-5027
YADDA identifier
bwmeta1.element.desklight-d966775c-a297-44fe-b6ab-5f29d7726e5f
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