The Mean Absolute Deviation (MAD) is 0.0011 which rates an “Acceptable conformity” per Nigrini in Digital Analysis Using Benford’s Law.” If the MAD was 0.0006 or less the conformity would be described as “close conformity.”

The Number Duplication test (Chapter 6) showed that the following were the most frequently occurring numbers,

10.00

15.00

57.30

and a little further down the list there was 10.10

and these account for the three most significant spikes on the graph.

Note also that is sales numbers the emphasis is on looking for an understatement when looking for fraud and for external auditors it is in looking for an overstatement.

Sales invoice numbers ranged from $zero to over $100,000 with about 400,000 numbers out of 1,400,000 records being for $zero to $9.99 (inclusive). This is an inefficiency finding.

Mark J. Nigrini, September 2, 2002 (Dallas, Texas)