Detecting using ERP data fraud the first digits formula of Benford's Law

• Main Authors: Ma’arif, Muhamad Yusnorizam, Abdul Jalal, Abdul Arriff, Mohd Satar, Nurhizam Safie, Abu Samah, Mohd Armi
• Format: Article
• Language: English
• Published: Publications International 2020
• Subjects: HA Statistics; HA154 Statistical data
• Online Access: http://irep.iium.edu.my/96253/7/96253_Detecting%20using%20ERP%20data%20fraud.pdf; http://irep.iium.edu.my/96253/; http://www.sci-int.com/pdf/637323930858416050.edited.pdf

Frauds in managing ERP system have been widely reported in Malaysia. The management should initiate a series of anti fraud measures, as a leverage of cost control, while offsetting an existing resource. Fraud involves a significant financial risk that may threaten profit, as well as the image of the...