DocumentCode :
1494615
Title :
The peculiar patterns of first digits
Author :
Nigrini, Mark J.
Author_Institution :
Ernst & Young Center for Auditing Res. & Adv. Technol., Kansas Univ., KS, USA
Volume :
18
Issue :
2
fYear :
1999
Firstpage :
24
Lastpage :
27
Abstract :
Despite seeing numbers all the time only occasionally would one say that a list of numbers seems odd. For this to occur, the numbers are typically highly rounded or implausible (too much of a coincidence). However digit pattern analysis, using a computer, can produce valuable findings not revealed at a mere glance. The most widely cited paper on digit frequencies was published by Frank Benford in 1938. With powerful, low-cost personal computers, Benford´s law can help us to efficiently test the integrity of data. The first step is to assess whether Benford´s law should apply to the data. If the data is expected to conform, then Benford´s law becomes the expected distribution. Conformity means that the actual distribution closely approximates the expected distribution
Keywords :
digital arithmetic; number theory; statistical analysis; Benford´s law; digit frequencies; digit pattern analysis; distribution; low-cost personal computer; Books; Calculus; Cities and towns; Frequency; Pattern analysis; Physics; Testing; Yarn;
fLanguage :
English
Journal_Title :
Potentials, IEEE
Publisher :
ieee
ISSN :
0278-6648
Type :
jour
DOI :
10.1109/45.755849
Filename :
755849
Link To Document :
بازگشت