o:35554 FRAUD DETECTION IN FINANCIAL REPORTS OF THREE PRIVATE HOSPITALS OPERATING IN SERBIA, TESTING WITH THE NEW TESTS en In this paper, we use Benford’s law as the main methodology for fraud detection in the financial reports of three private hospitals operating in Serbia. This law is a statistical method that can be used to quickly and efficiently detect suspicious positions and figures in large datasets. The law states that the leading digits from 1 to 9 appear in a decreasing logarithmic distribution. It states that the digit 1 appears most frequently with 30% of the time and the digit 9 has the lowest frequency with about 5% of the time according to this law. We also investigate the conformity of an empirical distribution of observed real data with the Benford’s distribution. The main goal of the paper is to present an application of the permutation tests as well as the bootstrap tests for checking conformity with the law, and the application of resampling methods is proposed. Keywords: Fraud detection, Benford’s law, statistical tests, resampling methods 1552099 10.24867/SYMOPIS-2024-51-087 1552100 978-86-6022-703-6 2025-01-14T10:08:33.852Z 44 no 46 Jelena Stanojević Univerzitet u Beogradu Ekonomski fakultet 0000-0001-5668-5297 46 Dragana Radojičić Univerzitet u Beogradu Ekonomski fakultet 0000-0001-7850-2623 application/pdf 1236943 https://phaidrabg.bg.ac.rs/o:35554 no yes 18 70 92000004 11A03 51. Симпозијум о операционим истраживањима 51 545 550 Novi Sad Fakultet tehničkih nauka 2024