This study actually draws from and builds on an earlier paper (Kumar and
Bhattacharya, 2002). Here we have basically added a neutrosophic dimension to
the problem of determining the conditional probability that a financial fraud
has been actually committed, given that no Type I error occurred while
rejecting the null hypothesis H0: The observed first-digit frequencies
approximate a Benford distribution; and accepting the alternative hypothesis
H1: The observed first-digit frequencies do not approximate a Benford
distribution. We have also suggested a conceptual model to implement such a
neutrosophic fraud detection system.Comment: 9 page