Prawo Benforda i jego zastosowanie do wykrywania nieprawidłowości i nadużyć

• Authors: Robert Sasin

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.

Keywords

EN

probability of distribution of digits; financial operations; fraud

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2013
• Volume: 58
• Issue: 5 (352)
• Pages: 32-43

Dates

published

2013-10

Contributors

author

Robert Sasin

• Najwyższa Izba Kontroli

References

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Identifiers

ISSN

0452-5027