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  • Search: subject:"Income statement manipulation"
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Accounting fraud 1 Cheating behaviour and Benford's law 1 Income statement manipulation 1 Internal auditing 1
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Geyer, Dominique 1
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Detecting fraud in financial data sets
Geyer, Dominique - HAL - 2010
An important neef of corporations for internal audits is the ability to detect fraudulently reported financial data. Benford's Law is a probability distribution which is useful to analyse patterns of digits in numbers sets. A history of the origins of Benford's Law is given and the types of data...
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