People Are Bad at Making Numbers Up, and It Shows in the Digits DIGITS
Too few ones, too many round hundreds, and a bunching just under whatever needs a second signature. None of it is visible by reading the column.
The column of amounts
A CSV with the figures in it: expense claims, invoice totals, purchase orders, grant drawdowns, stock counts. Read in this tab and sent nowhere.
Which column
Is this column even a candidate
Asked first, and answered honestly, because running Benford on a column it does not apply to produces a confident conclusion that is worthless.
The leading digits
The first two digits together
Tests that do not need Benford
Bunching under an approval limit
The figure above which something else has to happen: a second signature, a tender, a declaration, a board paper. Splitting a purchase to stay under it leaves a very particular shape.
The analysis, written out
Questions people ask about DIGITS