IS BENFORD’S LAW EFFECTIVE IN FRAUD DETECTION FOR EXPENSE CYCLE?
نویسندگان
چکیده
منابع مشابه
Adaptive Fraud Detection Using Benford's Law
Adaptive Benford’s Law [1] is a digital analysis technique that specifies the probabilistic distribution of digits for many commonly occurring phenomena, even for incomplete data records. We combine this digital analysis technique with a reinforcement learning technique to create a new fraud discovery approach. When applied to records of naturally occurring phenomena, our adaptive fraud detecti...
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ژورنال
عنوان ژورنال: M U Iktisadi ve Idari Bilimler Dergisi
سال: 2021
ISSN: 1300-7262
DOI: 10.14780/muiibd.854444