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Détection de fraudes et loi de Benford : quelques risques associés

Bonache, Adrien and Moris, Karen and Maurice, Jonathan (2010): Détection de fraudes et loi de Benford : quelques risques associés. Published in: Revue Française de Comptabilité , Vol. 431, (1 April 2010): pp. 24-27.

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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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