Benfordov zakon i njegova primjena u forenzičkom računovodstvu

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Benfordov zakon i njegova primjena u forenzičkom računovodstvu

Papić, Milan; Vudrić, Nenad; Jerin, Krešimir

Zbornik sveučilišta Libertas, 12/2017, Volume: 1-2, Issue: 1-2

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Benfordov zakon, poznat i kao zakon prve znamenke, izjava je o distribuciji frekventnosti vodećih znamenaka u mnogim kvantitativnim skupovima podataka iz stvarnog života. Intuitivno očekivanje je da distribucija vodećih znamenaka bude uniformna (odnosno da za svaku znamenku bude podjednaka vjerojatnost da se nađe na prvom mjestu), ali Benfordov zakon tvrdi kako vodeće znamenke prate logaritamsku distribuciju. U ovom radu dan je dokaz Benfordovog zakona te je prikazana njegova primjena u forenzičkom računovodstvu, jednom od mnogih područja njegove moguće primjene.

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Papić, Milan | Vudrić, Nenad | Jerin, Krešimir

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