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Revista Universidad y Sociedad
On-line version ISSN 2218-3620
Abstract
CABEZA GARCIA, Pedro Manuel. Applicability of Benford's law to fraud detection. Universidad y Sociedad [online]. 2021, vol.13, n.4, pp. 461-467. Epub Aug 02, 2021. ISSN 2218-3620.
This scientific article is the product of the first stage of a research project that aims to apply Benford's Law to the detection of fraud to surveys that are used in any type of research, at first a heuristic review was carried out of the scientific bibliography that deals with the subject of fraud detection in the world of scientific research applying Benford's Law, through its law of anomalous numbers and their logarithmic distribution. With an exploratory approach, part of the bibliographic documentary population available as a sample was reviewed, without trying to exhaust said review, managing to respond to the goal set as a conclusion, that Benford's Law is possible to be applied in the detection of fraud. involuntary mistakes as volunteers seeking a desired result.
Keywords : Investigation; fraud; validate; survey; reliability.