Company procurement policy requires two signatures on checks greater than $500 and competitive bids are required on purchases greater than $5,000. In conducting a forensic audit of cash disbursements, what evidence from Benford's Digital Analysis tests would indicate a possible effort to avoid these two purchase authorization policies? Check all that apply. Actual first digit 5 and first two digits 51 greater than expected and first digit 4 and first two digits 49 less than expected. A trend of first two digits 50 and below higher than expected differences and first two digits 51 and higher trending in small positive or negative lower differences than expected. The two authorization policies are not testable using Benford's Digital Analysis. Investigate only if the first two digit actual frequency is 2.0 greater than the expected frequency