Edin Glogić
BS EN

Forensics

Numbers leave a trail.
Forensics reads it.

Certified forensic auditor and permanent court expert witness in economics. A combination of academic fraud research and the practice of external, internal and information systems auditing.

  • Forensic audit

    Investigation of suspected fraud, misappropriation and manipulation in financial statements — from gathering evidence to the report.

  • Court expert opinions

    Findings and opinion of a permanent court expert witness in economics for judicial and administrative proceedings.

  • Audit of statements and IS

    Audit of financial statements, operations and information systems according to international standards.

  • Internal audit and governance

    Internal controls, risk management and the work of audit committees in public and private companies.

  • Due diligence and analysis

    Analysis of a company's operations and financial position for investment and credit decisions.

  • Transfer pricing

    Economic analysis as the basis for a transfer pricing study of related parties.

§ FRAUD 360

From signal
to proof.

An integrated model for the early detection, forensic verification and proof of corporate fraud using digital tools. Prof. Glogić presented it as author at the “Forensic Audit” conference (IAFAA, Zlatibor, 2026).

  1. 01

    Early detection

    Data analytics and digital tools single out transactions and patterns that deviate from what is expected.

  2. 02

    Forensic verification

    A signal becomes a hypothesis: gathering and evaluating evidence, reconstructing events and responsibilities.

  3. 03

    Proof

    A finding that withstands scrutiny in court proceedings: the forensic audit report and the expert opinion.

A detailed presentation of the model will be published soon.

§ Benford Lab

Test
your own data.

The analysis runs in your browser.
Your data never leaves your device.

Example:

Result

Enter data or choose an example.

How to read the result?

MAD (mean absolute deviation) is the main indicator of conformity according to Nigrini. For the first-digit test: up to 0.006 close conformity, up to 0.012 acceptable, up to 0.015 marginal, above that non-conformity. For the first-two-digits test the limits are 0.0012 · 0.0018 · 0.0022.

χ² is oversensitive on large samples, so it serves as a complement. Digits with z > 1.96 (95% confidence) are marked as significant deviations.

When does Benford's law apply?

For data that span several orders of magnitude and arise naturally: invoice amounts, transactions, account balances, revenues. It does not apply to assigned numbers (codes, phone numbers), to amounts limited by a threshold (e.g. per diems) or to small samples. Values below 10 are excluded from the analysis.

Educational tool. A deviation from Benford's distribution is not proof of fraud — it points to data worth examining further.

Confidential

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