Data Analysis Technology for the Audit Community

 

Benford's Law, Revenue Numbers

Benford’s Law was used as the expected distribution for reported revenue numbers to detect the management of revenues.

           

 

 

Mark J. Nigrini Ph.D.

55 Heath Court, Pennington, New Jersey, 08534

Tel: (609) 303-0533  E-mail: mark_nigrini at msn dot com