Benford’s Law: Applications for Forensic Accounting, Auditing, and Fraud Detection (Wiley Corporate FandA)
A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been alteredBenford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lowe More »