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Using Benford’s Law to detect Financial Fraud | ||
| journal of Economics And Administrative Sciences/ University of baghdad | ||
| Article 1, Volume 18, Issue 68, 2012, Pages 420-430 | ||
| Abstract | ||
| Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it. | ||
| Keywords | ||
| Financial Fraud; Benford | ||
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