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Détection de fraudes et loi de Benford : quelques risques associés

Abstract : After reviewing the ex ante appeal of Benford's law to detect fraud, the known limitations are introduced. Then, an example states that this statistical tool could not allow to make out the presence of accounting fraud for fashion good sales.
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https://hal.archives-ouvertes.fr/hal-00736235
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Submitted on : Thursday, September 27, 2012 - 6:17:24 PM
Last modification on : Monday, April 4, 2022 - 6:32:29 PM
Long-term archiving on: : Friday, December 28, 2012 - 9:20:25 AM

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  • HAL Id : hal-00736235, version 1

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Adrien Bonache, Jonathan Maurice, Karen Moris. Détection de fraudes et loi de Benford : quelques risques associés. Revue Française de Comptabilité, Ed. comptables-Malesherbes, 2010, pp.24-27. ⟨hal-00736235⟩

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