1758611  |  Webcasts & Webinars  |  Update  |  Scheduled

Benford's Law: A Valuable Audit Tool

Thursday, December 13, 2018 7:00am - 9:00am

Download to calendar

Numbers—and especially the digits within those numbers—can conceal a lot of information. Benford's Law is the key to unlocking that information. This session will explain what Benford's Law is, how it works, and how it can be used to reveal bogus information and made-up data. Accountants and auditors should understand how to use this valuable audit tool.  The session will also describe other digital analysis techniques that can be used to reveal evidence of fraud.  But, if you take this course, you must promise not to reveal the secrets behind these techniques to any fraud perpetrators.


  • Understand what digital analysis is, how it works, and why it works
  • Understand Benford’s Law, when it works, and how it works
  • Understand other digital analysis techniques
  • Understand how to apply digital analysis techniques to detect fraudulent transactions


Designed For

Internal and external auditors at all levels; risk management and compliance specialists at all levels


  • Fraud
  • Fraud detection
  • Data analysis
  • Digital analysis
  • Benford’s Law

Your Price: $109.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

Members log in and save $30.00 on this event. Not a member? join today.


David L. Cotton

David L. Cotton, CPA, CFE, CGFM, is chairman of Cotton & Company, LLP, and has spoken frequently on professional ethics and auditors’ fraud detection responsibilities under SAS 99, Consideration of Fraud in a Financial Statement Audit. He currently teaches at George Washington University (Fraud Examination and Forensic Accounting), and the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts). Cotton is presently serving on the AICPA’s Performance Audit Standards Task Force and chairs the Fraud Risk Management Task Force, sponsored by COSO and the ACFE.

Register for this course