April 5, 2016 Journal article Open Access

Taufik Hidayat*; Amir Indra Budiman

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  <identifier identifierType="DOI">10.5281/zenodo.48844</identifier>
  <creators>
    <creator>
      <creatorName>Taufik Hidayat*</creatorName>
    </creator>
    <creator>
      <creatorName>Amir Indra Budiman</creatorName>
    </creator>
  </creators>
  <titles>
    <title>ANALISYS BENFORD LAW FOR COMPANY EVIDANCE FROM INDONESIA</title>
  </titles>
  <publisher>Zenodo</publisher>
  <publicationYear>2016</publicationYear>
  <subjects>
    <subject>Benford law, Fraud, Audit, Financial Statement.</subject>
  </subjects>
  <dates>
    <date dateType="Issued">2016-04-05</date>
  </dates>
  <resourceType resourceTypeGeneral="JournalArticle"/>
  <alternateIdentifiers>
    <alternateIdentifier alternateIdentifierType="url">https://zenodo.org/record/48844</alternateIdentifier>
  </alternateIdentifiers>
  <rightsList>
    <rights rightsURI="https://creativecommons.org/licenses/by/4.0/legalcode">Creative Commons Attribution 4.0 International</rights>
    <rights rightsURI="info:eu-repo/semantics/openAccess">Open Access</rights>
  </rightsList>
  <descriptions>
    <description descriptionType="Abstract">&lt;p&gt;This study aims to see how the auditors in accounting and IT must apply to the various procedures in the audit of financial statements with IT-assisted. When viewed as a whole all the computer-assisted audit tools (CAATs) has its own command as an example of this Benford law. The aim of this study was to try to describe how exactly the Benford&amp;#39;s Law, when the Benford law can apply and what constraints should be considered before applying the financial audit of companies with IT-assisted. However, in this study the authors used a model for large-scale data analysis of financial statements.&lt;/p&gt;</description>
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