Use Benford's Law results to prioritize testing without treating statistical deviation as proof of fraud.
14,800 expense lines tested 9 overrepresented first digit $1.2m manual reimbursements in scope What should Leo do with the Benford deviation? Validate whether the population is suitable, segment it, and use the result to prioritize corroborating transaction tests. Report that the employees in the flagged population likely manipulated reimbursements because the digit pattern is abnormal. Discard the result because statistical screens are too indirect to help forensic accounting work. Send the full flagged list to managers and ask them to explain each employee's intent. The result is useful when treated as a lead and paired with suitability checks and documentary…
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