استفاده از قانون بن فورد در حسابرسي مستمر

Using the Benfordʹs Law in Continuous Auditing

The rapid growth of information technology, the development of electronic transactions and consequently evaporation or disappearance of the traditional audit trail, have all resulted in the ineffectiveness and inadequacy of the prevalent methods of auditing. This fact requies auditors to use new approaches to continuously monitor, gather and analyze audit evidence. In addition, technology-driven process of continuous auditing and its emphasis on identifying, understanding and assessing data for risk and non-compliance, necessitates a method for evaluating the authenticity of data. The use of Benfordʹs Law has been recommended in order to accomplish this evaluation. This paper, first introduces continuous auditing and its importance, and then, explains Benfordʹs Law. It continues to deal with Benfordʹs Law application in continuous auditing and the influential factors in this domain.