6533b7d4fe1ef96bd1261b57
RESEARCH PRODUCT
RISQUE ASSOCIE A L'UTILISATION DE LA LOI DE BENFORD POUR DETECTER DES VENTES FRAUDULEUSES DE BIENS INNOVANTS A LA MODE
Adrien BonacheKaren Morissubject
Benford's lawfashion salesdetection of fraudnon-linear dynamical system.Loi de Benfordventes de biens à la modedétection de fraudesauditsystème dynamique non-linéairenon-linear dynamical system.[SHS.GESTION]Humanities and Social Sciences/Business administrationfashion salesdetection of fraudauditsystème dynamique non-linéaire[SHS.GESTION] Humanities and Social Sciences/Business administrationBenford's law[ SHS.GESTION ] Humanities and Social Sciences/Business administrationventes de biens à la modeLoi de Benforddétection de fraudesdescription
Benford's law has been promoted as providing the auditors with a turnkey solution for fraud detection. The purpose of this paper is to show it is not always possible to detect fraudulent sales with that law. We use sales in volume of game consoles in Japan (since 1989), in United-States, in France, in Germany and in United-Kingdom (since 2000). After reviewing briefly the literature and our study design, the chi-square test and the bias analysis were used to measure the goodness-of-fit to Benford's law. Despite the absence of actual fraud, these sale series of fashion goods are not significantly in conformity with Benford's law. Thus, for the detection of fraudulent sales in this sector, the Benford's law could be useless.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2010-05-10 |