Obtain an article written by Durtschi , Hillison , and Pacini entitled " The Effective Use of Benford's 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 Benford's Law

2. The application of Benford's Law to auditing and accounting

3. When to use digital analysis