{"id":4338,"date":"2013-12-25T18:03:35","date_gmt":"2013-12-25T16:03:35","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=4338"},"modified":"2013-12-25T19:08:02","modified_gmt":"2013-12-25T17:08:02","slug":"la-loi-de-benford-pour-detecter-les-fraudes-financieres-des-etats","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=4338","title":{"rendered":"La Loi de Benford pour d\u00e9tecter les fraudes financi\u00e8res des Etats ?"},"content":{"rendered":"<p style=\"text-align: justify;\">Les comptabilit\u00e9s des Etats membres de l\u2019Union Europ\u00e9enne ont \u00e9t\u00e9 soumises au crible de la <a title=\"La loi de Benford : une loi math\u00e9matique pour d\u00e9tecter les fraudes financi\u00e8res ou comptables\" href=\"http:\/\/www.auditsi.eu\/?p=4199\">Loi de Benford<\/a> pour un groupe d\u2019\u00e9conomistes allemands (Bernhard Rauch, Max G\u00f6ttsche, Gernot Br\u00e4hler et Stefan Engel).<\/p>\n<p style=\"text-align: justify;\">Le r\u00e9sultat de leur \u00e9tude, publi\u00e9e en 2011, d\u00e9montre que les donn\u00e9es comptables de la Gr\u00e8ce, et dans une moindre mesure de la Belgique, sont celles qui s\u2019\u00e9cartent le plus de la loi de Benford.<\/p>\n<div id=\"attachment_4215\" style=\"width: 486px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/12\/Fr\u00e9quence-Loi-de-Benford.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4215\" class=\"size-full wp-image-4215\" alt=\"Fr\u00e9quence d'apparition de chaque chiffre significatif selon la Loi de Benford\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/12\/Fr\u00e9quence-Loi-de-Benford.png\" width=\"476\" height=\"408\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/12\/Fr\u00e9quence-Loi-de-Benford.png 476w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/12\/Fr\u00e9quence-Loi-de-Benford-300x257.png 300w\" sizes=\"auto, (max-width: 476px) 100vw, 476px\" \/><\/a><p id=\"caption-attachment-4215\" class=\"wp-caption-text\">Fr\u00e9quence d&#8217;apparition de chaque chiffre significatif selon la Loi de Benford<\/p><\/div>\n<p style=\"text-align: justify;\">La fraude comptable, qui une fois r\u00e9v\u00e9l\u00e9e a entra\u00een\u00e9 la grave crise de l\u2019euro que l&#8217;on conna\u00eet, aurait-elle pu \u00eatre anticip\u00e9e gr\u00e2ce \u00e0 cette simple loi math\u00e9matique ?<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"La%20Loi%20de%20Benford%20pour%20d%C3%A9tecter%20les%20fraudes%20financi%C3%A8res%20des%20Etats%20%3F\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Les comptabilit\u00e9s des Etats membres de l\u2019Union Europ\u00e9enne ont \u00e9t\u00e9 soumises au crible de la Loi de Benford pour un groupe d\u2019\u00e9conomistes allemands (Bernhard Rauch, Max G\u00f6ttsche, Gernot Br\u00e4hler et Stefan Engel). Le r\u00e9sultat de leur \u00e9tude, publi\u00e9e en 2011, d\u00e9montre que les donn\u00e9es comptables de la Gr\u00e8ce, et dans une moindre mesure de la &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=4338\" class=\"more-link\">Continue reading &lsquo;La Loi de Benford pour d\u00e9tecter les fraudes financi\u00e8res des Etats ?&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"La%20Loi%20de%20Benford%20pour%20d%C3%A9tecter%20les%20fraudes%20financi%C3%A8res%20des%20Etats%20%3F\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[50,7],"tags":[1289,1018,16,356,1295,1296,1291,1294,639,1290,355,1292,1293],"class_list":["post-4338","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-breves","tag-bernhard-rauch","tag-comptabilite","tag-crise-financiere","tag-detection-de-la-fraude","tag-euro","tag-frau","tag-gernot-brahler","tag-grece","tag-loi-de-benford","tag-max-gottsche","tag-presentation-frauduleuse","tag-stefan-engel","tag-union-europeenne"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4338"}],"version-history":[{"count":1,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4338\/revisions"}],"predecessor-version":[{"id":4339,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4338\/revisions\/4339"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}