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Could you please answer the following: Which group or groups of invoices are you most likely to select from Table 1 Benfords Law Distribution Data

Could you please answer the following:

Which group or groups of invoices are you most likely to select from Table 1 Benfords Law Distribution Data above for further analysis. Please explain.

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The Directors at Boonie Doon Hospital suspect that the hospital may have become a victim of fraud. The Directors provide you with details of 13,260 invoices received from various suppliers during July 2016. In order to assess the risk of fraud you produce a Benford's Law Distribution based on supplier invoice amounts shown in Figure 1 and Table 1 below. Figure 1: Benfords Law Distribution First Digit Test for Invoice Amount 0.35000 0.30000 0.25000 0.20000 Proportion 0.15000 Actual Proportion -O-Benford Proportion 0.10000 0.05000 0.00000 2 3 5 Digit First Digit 1 2 3 4 5 6 7 8 9 Total Table 1: Benford's Law Distribution Data Invoice Actual Benford Count Proportion Proportion Z Statistic 4,008 0.30226 0.30103 0.29992 2,350 0.17722 0.17609 0.33127 1,518 0.11448 0.12494 3.62936 1,339 0.10098 0.09691 1.56969 1,030 0.07768 0.07918 0.62532 901 0.06795 0.06695 0.44425 766 0.05777 0.05799 0.09189 752 0.05671 0.05115 2.88610 596 0.04495 0.04576 0.42575 13,260 The Directors at Boonie Doon Hospital suspect that the hospital may have become a victim of fraud. The Directors provide you with details of 13,260 invoices received from various suppliers during July 2016. In order to assess the risk of fraud you produce a Benford's Law Distribution based on supplier invoice amounts shown in Figure 1 and Table 1 below. Figure 1: Benfords Law Distribution First Digit Test for Invoice Amount 0.35000 0.30000 0.25000 0.20000 Proportion 0.15000 Actual Proportion -O-Benford Proportion 0.10000 0.05000 0.00000 2 3 5 Digit First Digit 1 2 3 4 5 6 7 8 9 Total Table 1: Benford's Law Distribution Data Invoice Actual Benford Count Proportion Proportion Z Statistic 4,008 0.30226 0.30103 0.29992 2,350 0.17722 0.17609 0.33127 1,518 0.11448 0.12494 3.62936 1,339 0.10098 0.09691 1.56969 1,030 0.07768 0.07918 0.62532 901 0.06795 0.06695 0.44425 766 0.05777 0.05799 0.09189 752 0.05671 0.05115 2.88610 596 0.04495 0.04576 0.42575 13,260

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