... – such as Benford’s Law – is used. The Chi-square test and the absolute mean deviation are used for verification. The databases consulted include the income declared by households in the Permanent Household Survey – for the 2003-2017 period – and the capital declarations of high-ranking public officials...

... accounting and theft charges. More importantly, the paper uses a real case to illustrate how to examine documentation/data and how such documentation will be analysed in a trial. Fraud Benford’s law Neural networks Algorithm Decision trees Investigation plan Polly Peck International (PPI...

... omitted from a data set is based on Benford’s law. Empirical experiments are performed to illustrate the application of the procedure. In detail, two simulated Benford-conforming data sets are distorted and the procedure is then used to recover the original patterns of the data sets. Findings...