Modern Benford’s Law

State of the Art Techniques for Audit and Compliance Professionals

Benford’s Law offers a powerful, data-driven approach to anomaly detection. Discovered 150 years ago, it wasn’t until the 1990s that auditors began harnessing its potential for identifying irregularities in financial data. Today, the Benford’s Law community spans a wide range of professions and academic disciplines.

Benford’s Law offers a powerful, data-driven approach to anomaly detection. Discovered 150 years ago, it wasn’t until the 1990s that auditors began harnessing its potential for identifying irregularities in financial data. Today, the Benford’s Law community spans a wide range of professions and academic disciplines.

This book provides the latest research-based techniques packaged for ready usage by auditors and audit analytics professionals. Discover how to use Benford’s Law in continuous monitoring and pinpoint non-compliant vendors, accounts or other groups. Visual examples demonstrate how to identify and interpret the most common patterns Benford’s Law surfaces.

Auditors and assurance professionals will benefit from clear, practical explanations of advanced methods, making it easier to integrate these techniques into their workflows. Meanwhile, analytics and quantitative experts will find a rich toolkit of new techniques to enhance their capabilities. Whether you’re new to Benford’s Law or looking to deepen your expertise, this book equips you with the tools to transform how you detect anomalies in data.

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