Our presenter did not provide his slides for further dissemination. In lieu of that, he suggested three articles for additional information.

Dusting your data for fraud's fingerprints: Six number patterns that fraudsters use

By Mark J. Nigrini, Ph.D.

Fraudsters tend to steal in similar ways. Here are six number patterns you can search for and possibly find hidden fraud. Learn from the acclaimed authority on Benford’s Law on how numbers can become your best friends. – Fraud Magazine November/December 2020

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Using ChatGPT’s document analysis for new insights and productivity gains

by Mark J. Nigrini, Ph.D.

Source: Fraud Intelligence, Sept. 18, 2024. 

Revisiting Benford’s Law With Added AI Horsepower

by Vincent M. Walden, CFE, CPA

Source: Fraud Magazine, November/December 2024.

For over a decade, CFEs, auditors and analysts have used Benford’s Law to identify journal entry irregularities. Today, this analysis method remains relevant as ever as new applications using AI and simulation could bring Benford’s Law to the forefront of your fraud risk management controls. Source: Fraud Magazine, November/December 2024