Implementing Benford’s law in continuous monitoring applications

Implementing Benford’s law in continuous monitoring applications

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 several...

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Bibliographic Details
Main Authors:	Kishore Singh, Peter Best
Format:	Article
Language:	English
Published:	Bucharest University of Economic Studies 2020-06-01
Series:	Contabilitate şi Informatică de Gestiune
Subjects:	benfords law fraud accounts payable sap audit trail analysis internal audit
Online Access:	http://online-cig.ase.ro/jcig/art/19_2_8.pdf

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