- citati u SCIndeksu: 0
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:5
- preuzimanja u poslednjih 30 dana:0
|
|
|
2013, vol. 16, br. 61, str. 59-70
|
|
Primena Benfordovog zakona u forenzičkom računovodstvu
The use of Benford's law in forensic accounting
aJulon d.d., Ljubljana, Slovenija
bUniverzitet u Prištini sa privremenim sedištem u Kosovskoj Mitrovici, Ekonomski fakultet
Sažetak
Iako formulisan krajem 19. Veka, Benfordov zakon je svoju primenu u otkrivanju prevara našao tek krajem 20. veka. Njegove glavne prednosti su u jednostavnosti i efikasnost otkrivanja prevara. Danas, zahvaljujući računarskim alatima, postao je nezaobilazan u analizi i otkrivanju računovodstvenih prevara. U radu je predstavljen Benfordov zakon i primer njegove najjednostavnije praktične primene.
Abstract
Although formulated in late 19th century Benford's law has its application in detecting fraud found at the end of the 20th century. It's main advantage is that is simple and effective for fraud detection. Today, thanks to computer tools, has be- come indispensable in the analysis and detection of accounting fraud. This paper presents Benford's law and an example of its the most simplest practical application.
|
|
|
|
Reference
|
|
|
*** Benford online bibliography. htp://www.benfordonline.net/list/byauthor/n
|
|
1 
|
Belak, V. (2011) Poslovna forenzika i forenzičko računovodstvo - Borba protv prijevare. Zagreb: Belak Excellens d. o. o
|
|
1 
|
Benford, F. (1938) The Law of Anomalous Numbers. Proceedings of the American Philosophical Society, 78(4): 551-572
|
|
|
Boudewijn, F.R. (2009) Benfords Law anomalies in the 2009 Iranian presidential election. htp://arxiv.org/pdf/0906.2789v4.pdf
|
|
|
Deckert, J., Myagkov, M., Ordeshook, P.C. (2010) The Irrelevance of Benford's Law for Detecting Fraud in Elections, University of Oregon and California Institute of Technology. Working Paper, No. 9, htp: //www. vote. caltech. edu/sites/default/files/benford_pdf_4b97cc5b5b. pdf
|
|
1
|
Durtschi, C., Hillson, W., Pacini, C. (2004) The Effective Use of Benford's Law to Assist in Detecting Fraud in Accounting Data. Journal of Forensic Accounting, 5: 17-34
|
|
|
Jamain, A. (2001) Benfords law. London: Imperial College, Ecole Natonale Superieure dInformatque et de Mahtematques Appliquees de Grenoble, htp://www2.imperial.ac.uk/~nadams/classificatongroup/Benfords-Law.pdf
|
|
|
Jasak, Z. (2010) Benfordov zakon i reinforcement učenje. Univerzitet u Tuzli, Prirodno-matematčki fakultet, magistarski rad
|
|
|
Krakar, Z., Žgela, M. (2008) Evaluation of Benford's law application in stock prices and stock turnover, Society and Technology 2008/Plenković Mario (ed). Grafički fakultet Sveučilišta u Zagrebu, 57-71; 2008
|
|
|
Lolbert, T. (2008) Digital analysis: Theory and applications in auditing. Hungarian Statistical Review, Special number 10, 149-170
|
|
4 
|
Muminović, S. (2011) Forenzičko računovodstvo - potreba ili pomodarstvo?. Revizor, vol. 14, br. 54, str. 9-25
|
|
1
|
Muminović, S. (2011) Rizici računovodstvene prevare i računovodstvene regulative i finansijska stabilnost. Revizor, vol. 14, br. 55, str. 75-87
|
|
|
Nigrini, M.J. (1993) Can Benfords law be used in forensic accounting. Balance Sheet, June, 7-8
|
|
|
Nigrini, M.J. (1996) Taxpayer compliance of Benford's Law. Journal of American Taxpayer Association, 18(1): 72-92
|
|
|
Nigrini, M.J. (1999) I've Got Your Number. Journal of Accountancy, 187(5): 79-83
|
|
|
Nigrini, M.J., Miller, S.J. (2009) Data Diagnostics Using Second‐Order Tests of Benford's Law. Auditing: A Journal of Practice & Theory, 28(2): 305-324
|
|
|
Novalija, S. (2012) Analiza cijena lijekova primjenom Benfordovog zakona. u: Međunarodna znanstvena i stručna konferencija 'Računovodstvo i menadžment', RiM, Hrvatski računovođa, Zagreb, 14-16.06., Zbornik radova, str. 34-46
|
|
8
|
Pavlović, V., Ljumović, I. (2009) Finansijska regulativa u SAD kao pokretač aktuelne svetske krize. Računovodstvo, vol. 53, br. 5-6, str. 78-93
|
|
|
Radman, B. (2005) Benfordov zakon. Hrvatski matematički elektronski časopis, 5, htp://e.math.hr/old/benford/benford_print.html
|
|
1
|
Stanišić, M., Stanojević, L. (2008) Revizija i primena kompjutera. Beograd: Univerzitet Singidunum
|
|
|
Varian, H. (1972) Benford's law. American Statistician, 26(3): 65-66
|
|
|
|
|