The purpose of this case is to familiarize you with the Benfords Law function-ality of the ACL and IDEA software. If you have not already done so, install the software on your computer from the CD included with this textbook.

A. Open the ACL software. Locate the description of Benfords command in ACL Help. Answer the following questions:

1. What does the ACL Benford command do?

2. What caution is provided regarding the use of digital analysis tools such as the Benford command?

3. How is the Benford command activated?

B. Open the IDEA software. Locate the description of Benfords Law in IDEA Help. Answer the following questions:

1. Benfords Law analysis is most effective on data with certain characteristics. What are these characteristics?

2. Identify and briefly describe the seven steps used to perform a Benfords Law analysis.

3. What fields are contained in the database created when a Benfords Law analysis is performed?

C. Locate the descripction of Fraud Investigations in IDEA Help. Click on Payroll frauds. Answer the following questions:

1. What types of payroll frauds are described?

2. How are most payroll frauds found?

3. Describe the payroll fraud tests that can be performed using IDEA.