Research On The Application Of Benford's Law In Economic Violations Detection Cases

With the continuous development on Reform and Opening up and the socialist market economy,China has made great achievements in the political,economic and cultural construction,the comprehensive national strength and the people's living standards have improved significantly.But this development road still have many difficulties and obstacles:in recent years,China's corruption,bribery and other major economic law and discipline violations happened frequently,not only against the social public interests,damaged the image of the party,also have a very adverse impact on China's social and economic resources allocation and the improvement of people's living standards.Since the eighteen Party Congress,the Party Central Committee further strengthen the governance of anti-corruption efforts to crack down on all kinds of law and discipline violations,in particular,corruption and bribery and other major economic law and discipline violations cases,and has achieved remarkable results.However,with the increasing specialization,concealment and high-tech features of corruption means,the amount of involving money is more and more large,the difficulty is gradually increasing.Although the traditional methods of discipline inspection and supervision are valid,but the workload is large and the efficiency is low,which can not adapt to the needs of the current anti-corruption work.In order to deal with the development trend of corruption and bribery,the discipline inspection and supervision departments have continuously explored in the theory and practice,and began to introduce more and more professional personnel and identification technology,which greatly promoted the discipline inspection and supervision departments to detect economic law and discipline violation cases with the efficiency and effectiveness.Benford's law is a kind of technology that is widely used in various fields such as fraud audit,financial data detection,macro-economic data statistics and so on.Its basic idea is:the digital distribution of the real statistical data is in line with the logarithmic law,so if there is a human manipulation and other activities will destroy the law,so that the abnormal appear in the data,and it is difficult to detect and control by the operator.Because of the sensitivity of human manipulation of abnormal data,people often use the Benford's law as a test device for monitoring the authenticity of digital information.In this paper,the numerical analysis technique of Benford's law is used as a tool and the cases investigated by the discipline inspection and supervision departments of M city is used as object,This paper explores the feasibility and concrete method of applying Benford's law in the discipline inspection and supervision departments to investigate the economic law and discipline violations.Firstly,this paper makes a theoretical analysis of Benford's law.analyzes the theory content,application conditions and data processing methods of Benford's law;Secondly,this paper takes a few true economic law and discipline violation cases as the research sample and explore the application of Benford's law in the practice work of discipline inspection and supervision;Thirdly,this paper uses the data of case analysis to prove that the application of Benford's law in the discipline inspection and supervision practice is effective and can greatly improve the work efficiency;Finally,this paper analyze the advantages and disadvantages of the application of Benford's law and the relevant considerations.This paper shows that:Benford's law shows the characteristics of strong operability,high efficiency,low cost and strong concealment in application.It can be used as a tool for the discipline inspection and supervision departments to find the breakthrough of the investigation on economic law and discipline violations.However,the Benford's law also has certain limitations.Benford's law can only point out the a large possible existence area of fraud risk,it cannot be used as an evidence,when using this method to find the number of abnormal situation,the discipline inspection and supervision personnel need to further investigate by other means to obtain evidence of fraud.At the same time,because of the strict data requirements of Benford's law,when the data does not meet the application conditions,or the artificial date is not very different from the natural data,the error of using Benford's law may be very large,so the Benford's law need to be further studied in the future.This paper consider that the Benford's law can be combined with the existing discipline inspection and supervision technology,enrich the existing discipline inspection and supervision means,improve the efficiency of handling case,and provide new ideas and effective way for the expansion of discipline inspection technology.