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Dr. Nigrini has continued to focus on ways to use Benford's Law as a fraud detection tool. (Walthoe et al. 1999)

As I first learned of this predictability of numbers and how they could be used to detect fraud, my interest perked. I understand the basic logic of how and why this works but I am most interested in how to apply Benford's Law in the work I do...

I understand the basic logic of how and why this works but I am most interested in how to apply Benford's Law in the work I do. It appears fairly simple, with the power of computers and the easy access to enormous amounts of data, to quantify how a set of data compares to the expected results using digital analysis based on Benford's Law...

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