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2013, vol. 16, br. 61, str. 59-70
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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.
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Reference
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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
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