Purpose - The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the...

Purpose The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the...

Research Question: Do modern ERP systems record sufficient information to allow retrospective monitoring of accounts payable transactions? Can Benford's Law be applied to these transactions to detect potential fraud in accounting data? Motivation: Modern ERP systems are capable of recording...

Attacks on the computer infrastructures are becoming an increasingly serious problem. There are available several information security techniques and tools to protect valuable information stored on computer systems against unauthorized access, use and destruction. This paper offers a perspective...