BENFORDOV ZAKON – ALAT I KOREKTOR U RAČUNOVODSTVU I REVIZIJI
DOI:
https://doi.org/10.56362/Rev23102135CKljučne reči:
informacije, Benfordov zakon, manipulacija, računovodstvu, revizijiApstrakt
Informacije prezentovane u finansijskim izveštajima treba da pružaju objektivan i istinit prikaz finansijskog položaja i rezultata poslovanja izveštajnog entiteta. Jedan od instrumenata za otkrivanje anomalija i nepravilnosti u računovodstvenim podacima, čija je primena doživela ekspanziju tek razvojem informacionih tehnologija, jeste Benfordov zakon. Cilj rada je doprineti boljem razumevanju Benfordovog zakona, posebno, moguć- nosti, prednosti i ograničenja primene Benfordovog zakona.
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