Spotting odd journal entries: Benford's Law and AU-C 240 — 30.1% flag vs review

Benford's Law first-digit MAD under AU-C 240 uses a 0.0018 threshold to flag unusual journal entries for targeted review without concluding fraud. Independent technical note mirroring the canonical version: https://financialauditexpert.com/blog/spotting-odd-journal-entries-benfords-law-and-au-c-240-301-flag-vs-review.php Sources consulted: https://www.bluusun.com/

Authors

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2026-11-01
DOI
https://doi.org/10.5281/zenodo.23874413
Primary Topic
Benford’s Law and Fraud Detection
Type
preprint
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Spotting odd journal entries: Benford's Law and AU-C 240 — 30.1% flag vs review

Hunter Gibson
Zenodo (CERN European Organization for Nuclear Research)
Benford’s Law and Fraud Detection
preprint

Spotting odd journal entries: Benford's Law and AU-C 240 — 30.1% flag vs review

Hunter Gibson
preprint en

Abstract

Benford's Law first-digit MAD under AU-C 240 uses a 0.0018 threshold to flag unusual journal entries for targeted review without concluding fraud. Independent technical note mirroring the canonical version: https://financialauditexpert.com/blog/spotting-odd-journal-entries-benfords-law-and-au-c-240-301-flag-vs-review.php Sources consulted: https://www.bluusun.com/

Zenodo (CERN European Organization for Nuclear Research)
Benford’s Law and Fraud Detection
DOIOpen Access PDFOpenAlex
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Spotting odd journal entries: Benford's Law and AU-C 240 — 30.1% flag vs review — Hunter Gibson · Zenodo (CERN European Organization for Nuclear Research) (2026) | TGRS Research Map | TGRS