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Keywords: Benford's law
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Journal Articles
Journal of Economics, Finance and Administrative Science (2022) 27 (53): 154–174.
Published: 21 February 2022
...Héctor Rubén Morales; Marcela Porporato; Nicolas Epelbaum Purpose The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers...
