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KCI등재 학술저널

Benford s Law and its Application in Auditing

Purpose Benford s Law is – a simple and effective auditor tool that detects fraud. This paper’s purpose is to audit the efficiency of Benford s law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology – Benford s law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results – Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer s internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions – Benford analysis should be carried out as appropriate .In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.

1. Introduction

2. Usenumerical analysis

3. Specifications for the effectiveness of Benford s Law

4. Situations of non-use of Benford s Law

5. Using Benford s Law on Audit

6. Interpretation of results Benford

7. Conclusion

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