Ley de benford y la auditoria forense.

Abstract

The purpose of this research case is to carry out an in-depth review of the scientific literature on the subject of the first digit law and forensic accounting. Through this study, the application of Benford's law with respect to irregularities in different business areas, such as fraud in a company, was evidenced. It was found that it is of great help in the prevention and detection of financial crimes, its correct application has achieved expected results in findings together with the forensic audit in fraudulent cases. In the analysis of this research it was evidenced that Benford's Law has undergone pertinent modifications that nowadays approve that this is handled empirically observing the regular behavior of the numbers, to later identify which ones comply with the law, and test with similar data the compliance of the same, in different data sets, which will remain normal, and when it is not so, There will be no compliance with the law, since something that alters the values will be observed, which will have an impact on the result of a possible defect or anomaly in the process that is under investigation to prove a case of fraud that will be analyzed professionally by the audit team, which will collect all the evidence to determine its veracity, through the procedures and forensic audit reports.