| Autor: |
Leonov, Pavel Y., Suyts, Viktor P., Norkina, Anna N., Sushkov, Viktor M. |
| Předmět: |
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| Zdroj: |
Procedia Computer Science; 2022, Vol. 213, p332-337, 6p |
| Abstrakt: |
The paper assesses the possibility of an integrated application of tests based on a statistical tool for detecting data distortions, known as Benford's Law, to detect corporate fraud. The approach has been applied as part of a forensic examination of a construction company's bona fides as a borrower. Implementation of the method allowed a fraudulent scheme associated with high tax risk activities to be exposed, while significantly reducing the workload of the audit. The effectiveness of an integrated application of Benford's Law tests has been confirmed. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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