Prawo Benforda jako narzędzie wykrywania manipulacji finansowych
Article Sidebar
Main Article Content
Abstract
Książka Benford’s Law, Applications for Forensic Accounting, Auditing and Fraud Detection napisana przez Marka Nigriniego, zawiera opisy narzędzi analitycznych, służących przetwarzaniu danych finansowych w celu wykrywania oszustw. Autorka omawia i wyjaśnia prawo Benforda, które jest podstawą budowy narzędzi proponowanych przez Negriniego.
Downloads
Article Details
The author of the article declares that the submitted article does not infringe the copyrights of third parties. The author agrees to subject the article to the review procedure and to make editorial changes. The author transfers, free of charge, to SGH Publishing House the author's economic rights to the work in the fields of exploitation listed in the Article 50 of the Act of 4 February 1994 on Copyright and Related Rights – provided that the work has been accepted for publication and published.
SGH Publishing House holds economic copyrights to all content of the journal. Placing the text of the article in a repository, on the author's home page or on any other page is allowed as long as it does not involve obtaining economic benefits, and the text will be provided with source information (including the title, year, number and internet address of the journal).
References
2. Hill T.P., A Statistical Derivation of the Significant-Digit Law, “Statistical Science”, 1995, 10(4), pp. 354-363.
3. ISA 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, IFAC.
4. ISA 315 (Redrafted), Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment.
5. Lucas E., Theorie des nombres, Gauthier-Villars, Paris 1891.
6. Newcomb S., Note on the frequency of use of the different digits in natural numbers, ”American Journal of Mathematics”, 1881, 4(1), pp. 39-40.
7. Nigrini M., Benford Law. Applications for Forensic Accounting, Auditing and Fraud Detection, John Wiley & Sons Inc., Hoboken, New Jersey 2012, pp. 23, 65-69, 74, 97-102, 113-115, 160.
8. Nigrini M., The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies, rozprawa doktorska, University of Cincinnati, OH, USA, 1992, pp. 62-65.
9. Pinkham R.S., On the Distribution of First Significant Digits, “Annals of Mathematical Statistics”, 1961, 32(4), pp. 1223-1230.
10. Sigler L.E., Fibonacci’s Liber Abaci. Springer-Verlag, New York 2002.