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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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2. Literature review
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2.1. Benford’s Law in auditing
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2.2. Existing literature on beyond Benford
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2.2.1. Further Benford’s tests (Second Digit, First-Two Digit, Last-Two Digit)
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2.2.2. Audit sampling
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2.2.3. Machine learning
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2.2.4. Others
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2.3. Gap in literature
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3. Methodology
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3.1. Conceptual Framework
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3.2. Techniques and procedures
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3.2.1. K-Mean Clustering
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3.2.2. Testing for Benford’s Law
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3.3 Further Digit Analyses
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4. Results
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5. Discussions
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5.1. Result validation
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5.2. Future framework for auditors
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5.3. Audit program for auditors
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Step 1: Audit planning
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Step 2: Data preparation and initial analysis
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Step 3: Benford’s Law analysis
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Step 4: Data segmentation
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Step 5: Multiple digit tests
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Step 6: Investigation of anomalies
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Step 7: Audit documentation
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Step 8: Audit reporting
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Step 9: Follow-up
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5.4. Limitations and future research
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5.4.1. Limitations
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5.4.2. Future research
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6. Conclusion
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References
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Appendix 1
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