CFE – Investigation — Question 77

Which of the following sets of numbers would be MOST BENEFICIAL for a fraud examiner to use when conducting a Benford's Law analysis?

Answer options

• A. Telephone numbers
• B. Bank account numbers
• C. Employee identification numbers
• D. Vendor invoice amounts

Correct answer: D

Explanation

Vendor invoice amounts are the most beneficial for a Benford's Law analysis as they often exhibit a distribution that aligns with the expected frequency of digits. In contrast, telephone numbers, bank account numbers, and employee identification numbers are structured and do not typically follow the natural distribution that Benford's Law identifies.