Benford’s Law is a useful tool for detecting fraud in financial statements. In this paper we test the financial item named ‘Work performed by the undertaking for its own purpose and capitalised’ applying this tool. The data are taken from the financial reports of all companies submitted to the Serbian Business Register Agency for the period of 2008–2013. Our conclusion shows that there is a very high probability that the frequency distribution of the second digit does not satisfy Benford’s Law. In other words, it implies that certain manipulations have been usually done with the second digit of the aforementioned item in the financial statement. This research confirms our hypothesis that financial statement frauds are usually conducted using the second digit.

中文翻译：

---

应用本福德定律和蒙特卡洛模拟的财务报表欺诈检测

本福德定律是检测财务报表欺诈的有用工具。在本文中，我们使用此工具测试名为“企业为自己的目的而进行的工作并资本化的工作”的财务项目。数据取自提交给塞尔维亚商业登记署的所有公司2008-2013年的财务报告。我们的结论表明，第二位数的频率分布不满足本福德定律的可能性很高。换句话说，这意味着通常会对财务报表中上述项目的第二位进行某些操作。这项研究证实了我们的假设，即财务报表舞弊通常使用第二位数字进行。