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회계부정 탐지를 위한 벤포드 법칙을 이용한 지방자치단체의 회계투명성 검증에 관한 연구: 감사원 감사결과와의 비교를 중심으로

Author
최재훈; 서준배; 전예진; 김봉환
Journal Title
경찰학연구
Publication Year
2022
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Summary

This study analyzed five years of accounting data from 243 local governments using Benford's Law and compared the results with the Audit Board of Inspection and Evaluation's findings to verify the accounting transparency of local governments. The analysis revealed a statistical correlation between the presence of Audit Board findings and compliance with Benford's Law, with local governments having Audit Board findings showing a greater tendency to violate Benford's Law. This suggests that Benford's Law can be a useful tool for verifying the accounting transparency of local governments.

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회계부정 탐지를 위한 벤포드 법칙을 이용한 지방자치단체의 회계투명성 검증에 관한 연구: 감사원 감사결과와의 비교를 중심으로 A Study on the Verification of Accounting Transparency of Local Governments Using Benford's Law to Detect Accounting Fraud: Focusing on a Comparison with Results of Audit and Inspection

최재훈; 서준배; 전예진; 김봉환 · 2022

경찰학연구

지방자치단체 재무보고서의 회계 수치의 신뢰성 검증 A Study on Assessing the Reliability of Accounting Data in Local Government Financial Reporting

김동욱 · 2013

한국지방재정논집

지방자치단체 재무제표에 대한 벤포드 법칙 검정

문호남, 김동욱 · 2021

정부회계연구

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