Abstract

CABEZA GARCIA, Pedro Manuel. Application of Benford's law in fraud detection. Universidad y Sociedad [online]. 2019, vol.11, n.5, pp. 421-427.  Epub Dec 02, 2019. ISSN 2218-3620.

The purpose of this article is to carry out a heuristic review of the scientific literature that deals with the subject of the detection of fraud in the world of scientific research by applying Benford's Law, through this law of anomalous numbers and its logarithmic distribution. We reviewed part of the bibliographical documentary population available as a sample, without pretending to exhaust this revision, achieving to respond to the goal set as a conclusion that is possible the application of Benford's Law in the detection of frauds called involuntary errors as volunteers looking for a desired result.

Keywords : Fraud; Benford's law; anomalous numbers; logarithmic distribution.

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