基于Benford模型下的财务舞弊行为发现的分析

Financial Fraud Behavior Analysis under Benford Model

Benford定律是一个早在1881年就被人们发现的非常有趣的数学定律。其特征是以"1"或"2"为首位数的"小数字"数字要比以"8"或"9"开头的"大数字"多。该定律借助于计算机数值分析技术,可以侦查财务舞弊的有关征兆,为进行财务审计提供了一种有力的手段。

Benford law was found as early as 1881 a very interesting law of mathematics. Characteristically, there are more ＂small numbers＂ of ＂1＂ or ＂2,＂ led by double-digit figures than the initial number ＂8＂ or ＂9＂ in the ＂great number. ＂ The law with the aid of computer numerical analysis technology can detect the sign of financial fraud. For the purpose of financial audit provides a powerful tool.