Implementing Benford's Law in Continuous Monitoring Applications
Year of publication: |
2020
|
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Authors: | Singh, Kishore ; Best, Peter |
Published in: |
Journal of Accounting and Management Information Systems (JAMIS). - ISSN 2559-6004. - Vol. 19.2020, 2, p. 379-404
|
Publisher: |
Bucharest : Bucharest University of Economic Studies |
Subject: | Benfords Law | fraud | accounts payable | SAP audit trail analysis | internal audit |
Type of publication: | Article |
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Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | 10.24818/jamis.2020.02008 [DOI] 1743511892 [GVK] RePEc:ami:journl:v:19:y:2020:i:2:p:379-404 [RePEc] |
Classification: | M41 - Accounting ; M42 - Auditing |
Source: |
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Implementing Benford's law in continuous monitoring applications
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CORRUPTION, FRAUD AND INTERNAL CONTROL
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