The text discusses how Benford's Law Testing can test for fraud. Review the documents below then import the Benford's Law Excel spreadsheet for review. Cut and paste the Data Sets into the Benford's Law Excel spreadsheet to investigate for fraud. Declare if potential fraud exists, submit the excel file and any findings can be summarized in dropbox text section.

Import Benford's Law Tests. You must Enable the Macro!! Enter the charts from the data sets or copy and paste the data into the Worksheet.

Data sets:

Data A:

149,200

1,444

1,756

91

2,250

38,005

45,465

112,495

137,500

37,300

36,231

26,695

19,489

12,485

26,995

235,535

59,155

109,995

212,536

685

765

234

435

1,045

1,134

446

678

456

341

890

402

467

465

1,516

375

679

2,215

221

4,567

95

4,532

1,233,123

45

8

45

456

78

1,332

75,645

4

46

45

54

123,123

465

4

56

456

456

5

45,224

2

46

4

8,769

6

545

1,256

13,968

135,494

16,544

16,464

14,967

1,477,364

4,646

11,946

159,649

15,564

115,578

1,946

5,684

6

4,485

11,554

1,557

1,232,188

132

34

24,441

125,857

121,367

123,448

23,587

3,497

665

2,123

4,587

45,112

1,234

1,122

Data B:

1,923

3,837

9,929

9,963

4,652

6,747

9,272

8,629

9,287

8,276

8,927

3,999

7,262

9,595

5,958

9,263

9,287

9,376

3,749

8,374

9,734

8,912

8,927

9,827

8,928

3,837

9,929

9,963

4,652

6,747

9,272

8,629

9,287

8,276

8,927

3,999

7,262

9,595

5,958

9,263

9,287

9,376

3,749

8,374

9,734

8,912

1,224

2,248

1,224

6,587

1,224

7,262

9,595

5,958

9,263

9,287

9,376

3,749

8,374

9,734

8,912

8,927

9,827

8,928

3,837

9,929

9,963

4,652

6,747

9,272

8,629

9,287

8,276

8,927

3,999

7,262

9,595

5,958

9,263

9,287

9,376

3,749

8,374

3,258

2,159

1,258

3,658

3,369

1,147

2,258

2,147

1,598

2,255

3,669

1,588

8,852

9,952

3,357

3,215

1,594