Description
Value
Prepared By
IMAN Auditor
Date
03-12-2009
Reviewed By
G. Audit Supervisor
Review Date
01-12-2009
Audit Step
8
Audit Objective
Test Benford's law
Data Source
c:\test\data\EWP.xls
Date Run
04-18-09 22:30:46
Table/WorkSheet
fa$
Column
cost
Command
benford - Apply Benford's law to identify suspect transaction amounts
Parameters Used
(none)
First Parameter
(none)
Where
(none)
Second Parameter
(none)
SQL used
select [cost] from [fa$]
Processing status
Normal process - 4064 rows
Finding (Condition, Cause, Effect)
Conclusions
Recommendations
Discussed with
Management agrees?
Management comments
Auditor comments
Report Schedule
Benford Report
High digit
3
Chisq
729.68
p-value
.00000
df
8
D-stat
00.2638
Digit
Observed
Expected
1
476
1,222
2
432
715
3
464
507
4
466
394
5
437
322
6
419
272
7
455
236
8
458
208
9
454
186
Lead Work Sheet
Electronic Workpaper index