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FORENSIC-ACCOUNTING4 MIN READ

Benford Use-It-or-Park-It Cards

Recall when Benford's Law is suitable, unsuitable, and how to phrase results.

SPAN What does SPAN check before Benford testing? Suitability before statistics. Spread, Produced naturally, Avoid caps, Numerous records. Use Benford or park it? The population shape matters more than the tool's availability. Stakeholder asks for proof The Benford chart is abnormal. Can we say this proves manipulation? A dashboard result is being overread. Your line No. We can say it is an anomaly in a suitable population and use it to prioritize corroborating tests. Do not convert a distribution result into an intent conclusion. It preserves the analytic value while respecting evidence limits. What follow-up tests pair well with a…

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