Contents

Benford’s Law Overview.. 7

History of Benford’s Law.. 9

Benford’s Law Example. 9

Using Statistics to Interpret Results. 25

Benford’s Law Example with Manipulated Data. 28

Benford’s Law Exercise 1: 28

Benford’s Law Exercise 2: 30

Using Excel to Identify Subsets of Data for Further Analysis. 31

Advantages of Benford’s Law.. 35

When to Use Benford’s Law.. 36

Benford’s Law Used With World Populations. 37

Benford’s Law Summary. 40

Review Questions. 41

Beneish M Score. 42

About the Beneish M Score. 43

Beneish M Score Example. 45

Beneish M Score Summary. 47

Final Beneish M Score Example. 48

Review Questions. 50

CPE Exam.. 52

Glossary. 54

Index. 55

Answers to Review Questions. 56