Benford's Law Applications for Forensic Accounting, Auditing, and Fraud Detection

This book will provide an overview of the applications of Benford's Law to summarize its current uses. It will also set out a series of Benford's Law tests that can be run on any data set and show how to run these tests on any one of ten software programs. It will show Benford's Law can be used as a tool for auditors and data managers to insure integrity of large sets of data. There will be a companion site for the book with sample data sets readers can practice tests on and other interesting items.

MARK J. NIGRINI, PhD, is a professor at The College of New Jersey where he teaches forensic accounting courses. His research involves advanced theoretical work on Benford's Law and the legal process surrounding fraud convictions. Nigrini is also the author of Forensic Analytics (Wiley), which describes tests to detect fraud, errors, estimates, and biases in financial data. He has been published in national media including the Wall Street Journal and has published papers on Benford's Law and accounting in academic and professional journals. Nigrini regularly presents professional seminars for accountants and auditors in North America, Europe, and Asia with recent events in Singapore, Switzerland, and New Zealand.