• It functions on the premise that transaction data that has not been altered or manipulated in any way will conform to Benford’s distribution of digits

  • Any skew or overrepresentation of digits highlights the potential for malpractice or idiosyncratic clustering of data, and offers a scientific basis for audit sample selection

  • It functions as an effective screening tool, offers 100 percent transaction coverage and overrides biases in identifying targets for sample auditing


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