A Benford's law based method for fraud detection using R Library

ABSTRACT: Benford Law (BL) states that the occurrence of significant digits in many natural and human phenomena data sets are not uniformly scattered, as one could naively expect, but follow a logarithmic-type distribution. Here, we present a method that consists of the use of BL analysis over first...

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Auteurs principaux: Caio da Silva Azevedo, Rodrigo Franco Gonçalves, Vagner Luiz Gava, Mauro de Mesquita Spinola
Format: article
Langue:EN
Publié: Elsevier 2021
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Accès en ligne:https://doaj.org/article/84f53dd261614953bd806ffa00b212b5
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