Winter, Christian ; Schneider, Markus ; Yannikos, York
Hrsg.: Peterson, Gilbert ; Shenoi, Sujeet (2011)
Detecting Fraud Using Modified Benford Analysis.
USA, Florida, Orlando, National Center for Forensic Science
doi: 10.1007/978-3-642-24212-0_10
Konferenzveröffentlichung, Bibliographie
Kurzbeschreibung (Abstract)
Large enterprises frequently enforce accounting limits to reduce the impact of fraud. As a complement to accounting limits, auditors use Benford analysis to detect traces of undesirable or illegal activities in accounting data. Unfortunately, the two fraud fighting measures often do not work well together. Accounting limits may significantly disturb the digit distribution examined by Benford analysis, leading to high false alarm rates, additional investigations and, ultimately, higher costs. To better handle accounting limits, this paper describes a modified Benford analysis technique where a cut-off log-normal distribution derived from the accounting limits and other properties of the data replaces the distribution used in Benford analysis. Experiments with simulated and real-world data demonstrate that the modified Benford analysis technique significantly reduces false positive errors.
| Typ des Eintrags: | Konferenzveröffentlichung |
|---|---|
| Erschienen: | 2011 |
| Herausgeber: | Peterson, Gilbert ; Shenoi, Sujeet |
| Autor(en): | Winter, Christian ; Schneider, Markus ; Yannikos, York |
| Art des Eintrags: | Bibliographie |
| Titel: | Detecting Fraud Using Modified Benford Analysis |
| Sprache: | Englisch |
| Publikationsjahr: | Oktober 2011 |
| Verlag: | Springer |
| Buchtitel: | Advances in Digital Forensics VII, Seventh IFIP WG 11.9 International Conference on Digital Forensics, Orlando, Florida, USA, January 30 – February 2, 2011, Revised Selected Papers |
| Reihe: | IFIP Advances in Information and Communication Technology |
| Band einer Reihe: | 361 |
| Veranstaltungsort: | USA, Florida, Orlando, National Center for Forensic Science |
| DOI: | 10.1007/978-3-642-24212-0_10 |
| Kurzbeschreibung (Abstract): | Large enterprises frequently enforce accounting limits to reduce the impact of fraud. As a complement to accounting limits, auditors use Benford analysis to detect traces of undesirable or illegal activities in accounting data. Unfortunately, the two fraud fighting measures often do not work well together. Accounting limits may significantly disturb the digit distribution examined by Benford analysis, leading to high false alarm rates, additional investigations and, ultimately, higher costs. To better handle accounting limits, this paper describes a modified Benford analysis technique where a cut-off log-normal distribution derived from the accounting limits and other properties of the data replaces the distribution used in Benford analysis. Experiments with simulated and real-world data demonstrate that the modified Benford analysis technique significantly reduces false positive errors. |
| Freie Schlagworte: | Secure Data;Auditing, fraud detection, Benford analysis |
| ID-Nummer: | TUD-CS-2011-0015 |
| Fachbereich(e)/-gebiet(e): | LOEWE > LOEWE-Zentren > CASED – Center for Advanced Security Research Darmstadt LOEWE > LOEWE-Zentren LOEWE |
| Hinterlegungsdatum: | 30 Dez 2016 20:23 |
| Letzte Änderung: | 17 Mai 2018 13:02 |
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