94. 9-94. Obtain an article written by Durtschi, Hillison, and Pacini entitled The Effective Use of Benfords Law to Assist in Detecting Fraud in Accounting Data, published in the Journal of Forensic Accounting in 2004 (Volume V, pp. 1734). Summarize the article in a memo to your professor. At a minimum, you should address:

    1. The history of Benfords Law

    2. The application of Benfords Law to auditing and

       accounting

    3. When to use digital analysis