Detecting fraud in health insurance data: Learning to model incomplete Benford's law distributions

Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics)

Volumn 3720 LNAI, Issue , 2005, Pages 633-640

  Lu, Fletcher ^a   Efrim Boritz, J ^a  

^a UNIVERSITY OF WATERLOO   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

DATA ACQUISITION; HEALTH INSURANCE; LAW ENFORCEMENT; MATHEMATICAL MODELS; PROBABILISTIC LOGICS; PROBABILITY;

BENFORD'S LAW DISTRIBUTIONS; COMMONLY OCCURRING PHENOMENA; DIGITAL ANALYSIS TECHNIQUES; IMPROVED PRECISIONS;

LEARNING SYSTEMS;

EID: 33646387709     PISSN: 03029743     EISSN: 16113349     Source Type: Book Series    
DOI: 10.1007/11564096_63     Document Type: Conference Paper

References (10)

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4. Hill, T.P.: A Statistical Derivation of the Significant-Digit Law. Statistical Science 4 (1996) 354-363
5. Carslaw, C.A.: Anomalies in Income Numbers: Evidence of Goal Oriented Behaviour. The Accounting Review 63 (1988) 321-327
6. Busta, B., Weinberg, R.: Using Benford's Law and neural networks as a review procedure. In: Managerial Auditing Journal. (1998) 356-266
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9. Nigrini, M.J.: Digital Analysis Using Benford's Law. Global Audit Publications, Vancouver, B.C., Canada (2000)
10. Nigrini, M.J., Mittermaier, L.J.: The Use of Benford's Law as an Aid in Analytical Procedures. In: Auditing: A Journal of Practice and Theory. Volume 16(2). (1997) 52-67